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IN RE GERLING'S ESTATE

No. 45652.

303 S.W.2d 915 (1957)

In the Matter of the ESTATE of Rose M. GERLING, Deceased. G. H. SUELTHAUS and Mercantile Trust Company, Executors, and G. H. Suelthaus and Mercantile Trust Company, as Executors of the Last Will of August H. Gerling, Deceased, Respondents, v. STATE of Missouri, Department of Revenue, Appellant.

Supreme Court of Missouri. Division No. 2.

July 8, 1957.

Attorney(s) appearing for the Case

John M. Dalton, Atty. Gen. of the State of Missouri, Frank P. Motherway and Russell S. Noblet, Asst. Attys. Gen., for appellant.

Harry A. Frank and Edward C. Schneider, St. Louis, for respondents.

Norman Begeman and James H. Meredith, St. Louis, amici curiae.

LEEDY, Judge.

This proceeding arose on exceptions to the report of the inheritance tax appraiser in the Estate of Rose M. Gerling, deceased, in the Probate Court of the City of St. Louis. That court overruled the exceptions and an appeal was taken to the circuit court where exceptors prevailed. The latter court's judgment, from which the State has taken the present appeal, sustained the exceptions, and ordered deleted or omitted from said appraiser's report certain...

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