IN RE SUCCESSION OF OTT

No. 99-CA-1750.

768 So.2d 259 (2000)

In re SUCCESSION OF Norman D. OTT, Jr.

Court of Appeal of Louisiana, First Circuit.

September 22, 2000.


Attorney(s) appearing for the Case

John N. Gallaspy, Bogalusa, for Plaintiff/Appellant Helen Doris Ott.

Tammy D. Weaver, Baton Rouge, for Defendant/Appellee Secretary of the Department of Revenue.

Before: LeBLANC and KUHN, JJ., and GRANT, J. Pro Tem.


GRANT, Judge Pro Tem.

This is an appeal by the executrix of a succession of the trial court's determination in favor of the Louisiana Department of Revenue that inheritance tax on a succession asset has not prescribed. We affirm.

FACTS AND PROCEDURAL HISTORY

In January 1992, after Norman Ott, Jr.'s death, his widow, Helen Doris Fussell Ott, who opened the succession, was named executrix of his will. An inheritance tax return was filed for the succession...

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