Henry did not spend taxes for quite a while, and passed away by having a debt that is significant the IRS. To gather, the IRS issued levies to (a) specific mineral operators, have been necessary to spend mineral income right to the IRS according of mineral liberties which were at the mercy of the one-half usufruct, and (b) J.P. Morgan, seizing Henry’s estate («succession») account. The succession account had included the profits of purchase, after Henry’s death, of individual property susceptible to the usufruct. It included (y) mineral profits that were compensated straight to Henry’s estate before the levy in the mineral operators, and (z) money that were produced by the purchase, during Henry’s life, for the stock and choices susceptible to the usufruct that is one-half. Henry’s kids sued for wrongful levy because of their one-half share as post-usufruct owners of all of the levied home upon Henry’s death.
In accordance with the Louisiana legislation of usufruct, pertaining to «nonconsumables» ( ag e.g., land, furniture), the young ones became the direct owners of such home the moment Henry passed away plus the usufruct expired.