## Facts

- J. Howard Marshall II, a Texas domiciliary, transferred most of his assets during life into inter vivos trusts intended to avoid probate.
- Two Louisiana-administered trusts were central: a living trust providing income for Marshall’s lifetime and a charitable remainder annuity trust requiring annual annuity payments to him during life.
- After Marshall died on August 4, 1995, the only asserted Louisiana-based interests connected to him were undisbursed income amounts payable under the two trusts.
- The charitable remainder annuity trust provided that, after Marshall’s death, its principal would be distributed to specified charitable institutions, subject to any outstanding charitable pledges.
- The trustee and Marshall’s son (as succession representative) sought to open a Louisiana succession proceeding; two charitable institutions objected, contending Louisiana lacked succession jurisdiction over a nonresident decedent.

## Issues

1. Whether Louisiana courts have jurisdiction to open and administer the succession of a Texas domiciliary whose only Louisiana-related interests at death were undisbursed income payable from Louisiana inter vivos trusts.

## Decision

- The Louisiana Supreme Court held that Louisiana courts lacked jurisdiction to open the succession.
- The court reversed the lower courts and sustained the exception objecting to Louisiana succession jurisdiction.
- The ruling addressed only succession jurisdiction and did not decide the merits of any disputes about charitable pledges or trust distributions.

## Legal Principles

- Primary succession jurisdiction lies in the decedent’s domicile; Louisiana’s authority over a nonresident’s succession depends on the existence of qualifying Louisiana-situs property owned by the decedent at death.
- Property transferred to inter vivos trusts before death is not part of the decedent’s patrimony for succession jurisdiction purposes merely because the trusts are administered in Louisiana.
- A beneficiary’s right to receive trust income, and undisbursed income payable under an inter vivos trust, does not by itself constitute Louisiana property sufficient to confer original succession jurisdiction over a nonresident’s estate.
- Trust administration in Louisiana is distinct from succession administration; Louisiana’s ability to adjudicate trust matters does not automatically permit opening a nonresident decedent’s succession.

## Conclusion

Louisiana could not open a succession for a Texas domiciliary when the decedent owned no Louisiana-situs property at death beyond undisbursed trust income interests arising from Louisiana inter vivos trusts; domicile remained the proper center for succession administration.


In re Howard Marshall Charitable Remainder Annuity Trust, 709 So. 2d 662 (La. 1998)