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IN RE SUCCESSION OF HALLIGAN

No. 2003 CA 1168.

887 So.2d 109 (2004)

SUCCESSION OF Katherine Scherer Mahoney HALLIGAN

Court of Appeal of Louisiana, First Circuit.

September 17, 2004.

Attorney(s) appearing for the Case

Thomas Scherer Halligan, Baton Rouge, for Plaintiff-Appellant in Proper Person.

David M. Hansen, Baton Rouge, for Defendant-Appellee Louisiana Department of Revenue.

Before: CARTER, C.J., PARRO, and GUIDRY, JJ.

PARRO, J.

This appeal questions whether the entire death benefit of a non-qualified, tax-deferred, single-premium annuity, which is paid directly to a beneficiary named in the annuity following the death of the annuitant, falls within the estate of the decedent/annuitant and is subject to inheritance tax. Thomas Halligan (Halligan) is the sole heir of his deceased mother, Katherine Scherer Mahoney Halligan, and is also the...

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