In Re Estate of Lamy

DONNELLY, Judge.

The Director of Revenue appeals the judgment of the Probate Division of the Circuit Court of the City of St. Louis, holding that the inclusion of trust assets in decedent’s estate for inheritance tax purposes was erroneous, and ordering the appraiser to file an amended return. Because this case involves the construction of certain revenue laws, this Court has jurisdiction pursuant to Mo. Const, art. V, § 3.

The decedent, Verena H. Lamy, died testate on March 12, 1978. Many years prior to her death, on October 7, 1931, at the behest of her husband, Charles Oscar Lamy, she…