In re the Estate of Shapleigh

DONNELLY, Judge.

This is an appeal by the Director of Revenue from an order of the Probate Division of the Circuit Court of the City of St. Louis sustaining exceptions to the report of the inheritance tax appraiser by the personal representatives of the estate of the deceased. Because this appeal requires the construction of certain revenue laws, this Court has jurisdiction pursuant to Mo. Const, art. V, § 3.

The facts below were not in dispute. Decedent was granted a general testamentary power of appointment over the corpus of a trust under the terms of the will of her mother, Anna M.…