Wieland v. Savetz

MEMORANDUM

GUNN, District Judge.

This matter is before the Court on plaintiffs’ motion to remand and the motion of defendant Commissioner of the Internal Revenue [Commissioner] to dismiss plaintiffs’ complaint for lack of subject matter jurisdiction and for failure to state a claim.

Plaintiffs originally filed this in St. Louis County Circuit seeking a declaration as to the proper construction of a testamentary trust. Specifically, plaintiffs seek a determination under Missouri law as to whether the trust instrument creates one trust or multiple trusts and whether the beneficiaries may invade…