In the Matter of the Succession of Marilyn Ann Barbier

CourtLouisiana Court of Appeal
DecidedSeptember 3, 2024
Docket2023CA1321
StatusUnknown

This text of In the Matter of the Succession of Marilyn Ann Barbier (In the Matter of the Succession of Marilyn Ann Barbier) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In the Matter of the Succession of Marilyn Ann Barbier, (La. Ct. App. 2024).

Opinion

STATE OF LOUISIANA

4161tiA &I a_ 1 :2: 7; G1

FIRST CIRCUIT

2023 CA 1321

IN THE MATTER OF THE SUCCESSION OF MARILYN ANN BARBIER

Judgment Rendered:

On Appeal from the Nineteenth Judicial District Court In and for the Parish of East Baton Rouge State of Louisiana Docket No. 104695

Honorable Tiffany Foxworth- Roberts, Judge Presiding

John F. McDermott Counsel for Appellee Tom S. Easterly Randall James Roberts Michael S. Walsh Peyton T. Gascon Baton Rouge, Louisiana

Jude C. Bursavich Counsel for Appellant Lance J. Kinchen Cecile Ourso Caballero Timothy W. Hardy Baton Rouge, Louisiana McCLENDON, J.

In this appeal, a legatee challenges the trial court's judgment that denied her

request to reopen a succession and dismissed her claims with prejudice. For the reasons

that follow, we affirm.

The decedent, Marilyn Ann Barbier, died testate on May 5, 2018. At the time of

her death, Ms. Barbier was single, having been married but once and legally divorced.

No children were born of the marriage, and Ms. Barbier never adopted any children.

Ms. Barbier's Last Will and Testament (Testament), dated July 1, 2003, contained

three bequests. The first bequeathed her interest in a Grand Isle camp to Floyd J.

Roberts, Sr., or to his children by roots, if he did not survive her.' In her second bequest,

Ms. Barbier divided the credit shelter portion 2 of her estate into eleven equal shares,

giving a one -eleventh share to Marie Tassin McDonald, Babette Breaux, Rebecca Ann

Roberts, Randall James Roberts, Lori Ourso Babin, Cecile Ourso Caballero, Floyd Roberts,

Jr., Regina Roberts Rieger, Claire Tassin Combs, and Carol Mury Higginbotham. The

remaining one -eleventh share was divided equally between John Ourso and Chad Ourso,

the sons of Sidney Ourso. Ms. Barbier left the rest and remainder of her estate to BR &

R Foundation ( Foundation), a tax- exempt charitable organization. In the Testament, Ms.

Barbier also named Randall James Roberts ( Mr. Roberts) to serve as independent

executor.

On May 24, 2018, Mr. Roberts filed a Petition to File and Execute Notarial

Testament and to Appoint Independent Executor for the administration of Ms. Barbier' s

succession. On May 29, 2018, he was confirmed as independent executor.

I Floyd I Roberts, Sr., who was Ms. Barbier's brother, died on December 25, 2013, leaving four children, Floyd J. Roberts, Jr., Randall I Roberts, Regina R. Roberts, and Rebecca A. Roberts, all of whom survived Ms. Barbier.

2 The Testament defined the credit shelter portion, in pertinent part, as follows:

Credit Shelter Portion" means the largest amount of my property that can pass free of federal estate tax after considering all other taxable transfers made by me during my lifetime and by reason of my death, and by ( i) utilizing all federal estate tax credits allowable to my estate, other than the state death tax credit, and ( ii) by maximizing the use of the state death tax credits allowable to my estate after utilizing all other federal estate tax credits allowable to my estate without otherwise increasing the total death taxes due on such property.

2 On December 5, 2019, Mr. Roberts filed a Petition for Possession, together with a

detailed descriptive list of all property belonging to Ms. Barbier at the time of her death.

At the time of her death! Ms. Barbier owned a forty -percent interest in the Grand Isle

Camp, and she owned a 91. 8251301 percent interest in BR & R Investment Company,

LLC ( BR & R), which constituted the vast majority of her estate.

In connection with preparing the Petition for Possession, Mr. Roberts, as

independent executor, engaged the services of Postlethwaite & Netterville ( P& N), an

accounting firm, to independently value Ms. Barbier's interest in BR & R. Mr. Roberts also

engaged the services of the accounting firm of Hannis T. Bourgeois ( Bourgeois) to serve

as estate accountants, as well as an estate attorney. Additionally, Mr. Roberts engaged

the services of the accounting firm of Malcolm M. Dienes ( Dienes) to value BR & R' s

interest that the Foundation, as residual legatee, would receive. The accountants at

Bourgeois disagreed with the valuation of BR & R' s interest as provided by Dienes, and

Mr. Roberts relied on the advice given to him by the Bourgeois accountants and the estate

attorney. The P& N report was used by Bourgeois and the estate attorney to prepare the

Petition for Possession.

Ms. Barbier' s interest in BR & R was valued at $ 13, 211, 000. 00. After deductions

for funeral expenses and debts for federal and state income tax, the total net value of

Ms. Barbier' s estate at the time of her death was calculated to be $ 13, 680, 019. 51, and

the credit shelter portion of the estate was determined to be $ 11, 046, 000. 00. After

splitting the credit shelter portion into the eleven shares, each legatee was entitled to a

value of $ 1, 004, 181. 82. 3 The remainder of the net value was bequeathed to the

In the Petition for Possession, Mr. Roberts asserted that Rebecca Ann Roberts, Lori

Ourso Babin, Floyd Roberts, Jr., and John Ourso and Chad Ourso desired to receive their

portion of Ms. Barbier's estate as a cash payment. He further averred that the remaining

legatees desired to receive an interest in BR & R in satisfaction of their respective interests

in Ms. Barbier's estate. As a result, and based on the P& N valuation report, it was

3 John Ourso and Chad Ourso's two one -twenty-second shares, which together made up one one -eleventh share, each had a value of $502, 090. 91.

3 calculated that each of the legatees desiring an interest in BR & R would receive a

9. 9364044 percent interest.

On December 12, 2019, the trial court signed a Final Judgment of Possession in

conformity with the Petition for Possession, recognizing the particular legatees and

placing each of them in possession of an undivided one -eleventh share, including the

one -eleventh share split between John Ourso and Chad Ourso.4 On February 7, 2020,

the trial court signed a Motion for Amended and Corrected Final Judgment of Possession

to correct a clerical error in the Final Judgment of Possession. The Final Judgment of

Possession had mistakenly omitted Cecile Ourso Caballero from that portion of the

judgment that listed that she was to receive a 9. 9364044 percent interest in BR & R.

On January 31, 2023, approximately three years later, Cecile Ourso Caballero. 5

Marie Tassin McDonald, Claire Tassin Combs, and Carol Mury Higginbotham ( the

plaintiffs) filed a Petition to Reopen Succession. Therein, they asserted that the

9. 9364044 percent interest they received in BR & R was not equal in value to the cash

payment of $ 1, 004, 181. 82 that the four legatees received. Therefore, they argued that

the Judgment of Possession was not in compliance with Ms. Barbier' s Testament.

Particularly, the plaintiffs contend that the P& N valuation report applied only a two

percent discount for lack of liquidity, which was not appropriate for measuring each

minority interest bequest in BR & R. Rather, they argued, the Dienes report, which

applied a twenty to twenty-five percent discount for lack of control and lack of

marketability, to be more appropriate in valuing the plaintiffs' minority membership

interest.

The plaintiffs also asserted a claim that Mr.

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In the Matter of the Succession of Marilyn Ann Barbier, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-the-matter-of-the-succession-of-marilyn-ann-barbier-lactapp-2024.