PER CURIAM.
This appeal was first heard in the Missouri Court of Appeals, Eastern District, and decided by an opinion authored by the Honorable Robert O. Snyder. The appeal was then transferred to this Court pursuant to Rule 83.02.
The appeal has now been heard in this Court and the Court adopts the opinion of Judge Snyder as its decision.
The United States Internal Revenue Service appeals from a judgment of the Probate Division of the Circuit Court...
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