No. 9355.

59 F.2d 922 (1932)

ST. LOUIS UNION TRUST CO. et al. v. BURNET, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

May 18, 1932.

Attorney(s) appearing for the Case

Henry J. Richardson, of Washington, D. C., and C. Powell Fordyce, of St. Louis, Mo., (Samuel W. Fordyce and Fordyce, White, Mayne & Williams, all of St. Louis, Mo., on the brief), for petitioners.

F. Edward Mitchell, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Lewis S. Pendleton, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before VAN VALKENBURGH and SANBORN, Circuit Judges, and DAVIS, District Judge.


This case is before us to review the decision of the United States Board of Tax Appeals ordering, upon redetermination, a deficiency in federal estate tax upon the estate of George Warren Brown, a resident of St. Louis, Mo., at the time of his death, December 13, 1921. The decedent left a will containing fifteen articles in which he disposed of a large fortune. Two provisions of this will are involved in this controversy, — paragraph...

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