ST. LOUIS UNION TRUST COMPANY v. UNITED STATES

No. 18263.

374 F.2d 427 (1967)

ST. LOUIS UNION TRUST COMPANY, Executor of the Estate of Frank Landwehr, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

March 9, 1967.


Attorney(s) appearing for the Case

Forrest M. Hemker, of Greensfelder, Hemker, Wiese, Gale & Chappelow, St. Louis, Mo., for appellant. Davis Haskin, of Thompson, Mitchell, Douglas & Neill, St. Louis, Mo., with him on the brief.

John M. Bray, Atty., Dept. of Justice, Washington, D. C., for appellee. Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., and Richard D. FitzGibbon, Jr., U. S. Atty., St. Louis, Mo., with him on the brief.

Before VAN OOSTERHOUT, BLACKMUN, and GIBSON, Circuit Judges.


BLACKMUN, Circuit Judge.

We are concerned here with the subjectability to federal estate tax of a bequest and devise to The Bar Association of St. Louis.

Judge Frank Landwehr, who had been a judge of the Circuit Court of the City of Saint Louis from 1918 to 1936, died testate a resident of that city on May 10, 1959. He was a bachelor. His sister Clara, then age 80, survived him.1 By his...

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