SUCCESSION OF PERCY

No. 89-CA-0467.

555 So.2d 491 (1989)

SUCCESSION of Mildred Oliver Widow of John T. PERCY.

Court of Appeal of Louisiana, Fourth Circuit.

December 14, 1989.


Attorney(s) appearing for the Case

Stephen P. Dart, Kilbourne and Dart, St. Francisville, for plaintiffs-appellees.

Geneva Landrum, Dept. of Revenue and Taxation, Baton Rouge, for defendant-appellant.

Before SCHOTT, C.J., and CIACCIO and ARMSTRONG, JJ.


SCHOTT, Chief Judge.

The Secretary of the Department of Revenue and Taxation for the State of Louisiana has appealed from a judgment recognizing W.C. Percy, Jr. and Christine Percy Howard, who are a nephew and a niece by affinity of the decedent, as entitled to the favorable inheritance tax treatment afforded collateral relatives. Appellees were the blood relatives of decedent's husband who predeceased her.

LSA R.S. 47:2402 provides for the following exemption...

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