STATE, DEPT. OF REV. & TAX. v. SUCCESSION OF POPE

No. 22351-CA.

579 So.2d 1152 (1991)

STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION, Appellant, v. SUCCESSION OF Ethel J. POPE, Appellee.

Court of Appeal of Louisiana, Second Circuit.

May 8, 1991.


Attorney(s) appearing for the Case

Department of Revenue and Taxation by Geneva Landrum, St. Francisville, for appellant.

Blanchard, Walker, O'Quin & Roberts by J. Edgerton Pierson, Jr., Shreveport, for appellee.

Before SEXTON, VICTORY and STEWART, JJ.


VICTORY, Judge.

The Secretary of the Department of Revenue and Taxation, State of Louisiana, (hereinafter "Collector") appeals a summary judgment granted in favor of two heirs of Ethel J. Pope on the basis that the Collector did not timely file to judicially fix additional inheritance taxes claimed to be due.

FACTS

Ethel Pope died testate on December 17, 1986 leaving a niece-in-law and a nephew-in-law as surviving heirs. In mid-September, 1987 the...

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