Legal Opinion

Old Folks Home v. Saint Louis Union Trust Co.

Supreme Court of Missouri

Decided June 9, 1958No. 46000PublishedCited by 12 opinions

1Opinion of the Court

COIL, Commissioner.

The question is whether grantor by certain language in a trust agreement intended to exonerate either preresiduary or residuary beneficiaries or both from the payment of Missouri inheritance taxes otherwise imposed upon them by law.

On November 30, 1942, Mrs. Flora B. Lee, a widow, executed an inter vivos trust agreement with respondents, St. Louis Union Trust Company, a corporation, and Emily Boulicault as trustees. The trust was amended February 27, 1943, in a detail of no concern in the present case. Mrs. Lee died on December 7, 1947, leaving a will executed December 3,…

2Cases cited4 opinions

  1. Wahr EstateSupreme Court of Pennsylvania · 1952
  2. Priedeman v. JamisonSupreme Court of Missouri · 1947
  3. Sherman v. MooreSupreme Court of Connecticut · 1915
  4. Mercantile Trust Co. v. KilgenSupreme Court of Missouri · 1957

3Cited by12 opinions

  1. First National Bank of Kansas City v. HydeSupreme Court of Missouri · 1962
  2. State Ex Rel. Carroll v. HendersonCourt of Criminal Appeals of Tennessee · 1969
  3. Commerce Trust Company v. StarlingSupreme Court of Missouri · 1965
  4. Boatmen's Union National Bank v. WeltonMissouri Court of Appeals · 1982
  5. Estate of BoderSupreme Court of Missouri · 1993

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