SUCCESSION OF GARNETT v. STATE, DEPT. OF REVENUE & TAXATION

No. 19302-CA.

519 So.2d 373 (1988)

SUCCESSION OF Lela Windsor GARNETT, Plaintiff-Appellant, v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Writ Denied March 18, 1988.


Attorney(s) appearing for the Case

Hayes, Harkey, Smith, Cascio & Mullens by Haynes L. Harkey, Jr., Monroe, for plaintiff-appellant.

Suzanne K. Sasser, Baker, for defendant-appellee.

Before HALL, MARVIN and SEXTON, JJ.


MARVIN, Judge.

Interpreting the Louisiana inheritance tax laws (LRS Title 47) in this appeal by the succession executrix, we determine whether one of the decedent's legatees, the mother of decedent's grandchildren and her former daughter-in-law, continued to be a direct descendant by affinity of decedent after she was divorced from decedent's son more than 20 years before decedent's death.1

Decedent died in December 1985...

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