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IN RE SUCCESSION OF HAYDEL

No. 2000 CA 0085.

780 So.2d 1168 (2001)

In the Matter of: SUCCESSION OF Hilton J. HAYDEL.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied April 2, 2001.

Attorney(s) appearing for the Case

Earl Reynolds, Baton Rouge, for Appellee John Lieux, Executor of the Succession of Hilton J. Haydel.

David H. Garrett, Baton Rouge, for Appellant Loretta Haydel.

James C. Percy, Percy, Pujol & Wall, Baton Rouge, for Appellees Dennis Haydel, Bryan Haydel, Gregory Haydel, Karen H. Kimball, and Reva H. Lesage.

Before: PARRO, FITZSIMMONS, and GUIDRY, JJ.

PARRO, J.

The surviving spouse, who held a qualifying income interest for life in qualified terminable interest property that formed the residuary of her deceased husband's estate, appeals the judgment of the trial court declaring that the residual estate was responsible for federal estate and state estate transfer taxes chargeable to particular legacies based on the language found in her deceased husband's will. For the following reasons, we affirm.

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