Succession of Frigalo

Citations

• 123 La. 71
• 48 So. 652
• 1909 La. LEXIS 675

Syllabus

<p>Taxation (§ 873*) — Inheritance Tax — Exemptions — Relationship oe Parties.</p> <p>It being admitted that the adopted children now before the court were not related by blood to the person from whom they inherit, they are neither ascendants nor collaterals, and, as they inherit under the law, they are not strangers to the estate, from which it follows that, if the inheritance falling to them is liable to taxation under Act No. 45, p. 102, of 1904, and Act No. 109, p. 173, of 1906, it must be as an inheritance falling to persons who by law (Rev. Civ. Code, art. 214) are given the status of descendants, and as thus classified it is not liable to the tax, because it is of less value than $10,000.</p> <p>[Ed. Note. — For other cases, see Taxation, Cent. Dig. § 1689; Dec. Dig. § 873.*]</p> <p>(Syllabus by the Court.)</p>