SUCCESSION OF STEEN

No. 87-C-0354.

508 So.2d 1377 (1987)

SUCCESSION OF John Wesley STEEN.

Supreme Court of Louisiana.

Rehearing Denied September 3, 1987.


Attorney(s) appearing for the Case

Leon John Harrell, Jr., Baton Rouge, for applicant.

Alton Bayard, III, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Baton Rouge, for respondent.


WATSON, Justice.

When full ownership of a decedent's disposable portion has been bequeathed to a surviving spouse, can the spouse also inherit a testamentary usufruct over the disposable portion which can be deducted from the total value for state inheritance tax purposes?

FACTS

John Wesley Steen, domiciled in Abbeville, Louisiana, died testate on February 19, 1983, leaving a wife and two major children born of the marriage. In a last will and testament...

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