Succession of Abadie
Citations
- 118 La. 708
- 43 So. 306
- 1907 La. LEXIS 791
Syllabus
<p>Taxation — Inheritance Tax — Property Subject.</p> <p>Where an inheritance consists in part of property which has previously borne its just proportion of taxes, and in part of property which has not done so, and the total value of the inheritance exceeds $10,000, the value subject to the inheritance tax, imposed by Act No. 45, p. 102, of 1904, is ascertained by deducting from such total the value of the property which has previously borne its just proportion of taxes; the remainder being subject to the inheritance tax.</p> <p>[Ed. Note. — Por cases in point, see Cent. Dig. vol. 45, Taxation, §§ 1679-1688.]</p> <p>(Syllabus by the Court.)</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- \[I]t is not enough to show that one of these [specified] criteria existed on a single occasion or for a brief period.\
Source: CourtListener parenthetical corpus (CC0).
Judges: Monroe
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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