Opinion
No. 433.
June 30, 1961.
Action for refund of inheritance taxes. The Civil District Court for the Parish of Orleans, No. 368,953, Division "G", Luther E. Hall, J., entered judgment ordering refund of inheritance taxes to widow. The Parish Collector of Inheritance Taxes appealed. The Court of Appeal granted motion to remand where parties had stipulated that since the appeal events had transpired indicating that additional taxes were probably due by the succession.
Judgment set aside and case remanded.
Gertler, Hart Duran, Melvin J. Duran, New Orleans, for appellant.
Solomon S. Goldman, New Orleans, for appellee.
Before McBRIDE, YARRUT, and SAMUEL, JJ.
The Collector of Inheritance Taxes for the Parish of Orleans appealed from a judgment of the Civil District Court ordering a refund of $339,233 in inheritance taxes paid to the widow of decedent. Counsel for the Collector and decedent's widow have jointly moved us to remand the case to the trial court for a redetermination of the amount of inheritance taxes and/or estate transfer taxes due by the succession. They stipulated that since the granting of the appeal certain events have transpired which cause the parties to believe that the judgment ordering the refund should be set aside as additional taxes are probably due by the succession.
Therefore, the judgment appealed from is set aside, and it is now ordered, adjudged and decreed that this cause be remanded to the district court for further proceedings in accordance with law. All costs in the lower court to await a final determination of the matter.
Judgment set aside; case remanded.