Estate of Stevenson v. David

HENRY I. EAGER, Special Commissioner.

This proceeding involves one phase of the method used in computing the Missouri Inheritance Tax. There is really only one issue, and the facts are not in controversy. We have jurisdiction because a state officer is a party and a construction of the revenue laws is required, although the amount actually involved is $1451.17.

Beatrice L. Stevenson, a resident of the City of St. Louis, died on November 8, 1963. Her gross estate, consisting chiefly of stocks and bonds, had a gross value of $736,635.85 at the time of her death. Executors were duly appointed; an…