Estate of Osterloh v. Carpenter

STORCKMAN, Judge.

This proceeding is based on exceptions to the report of the Missouri inheritance tax appraiser of the estate of Agnes Oster-loh, deceased, in the Cape Girardeau Court of Common Pleas. The question presented is whether securities purchased by Agnes Osterloh within two years prior to her death, and issued jointly in her name and the names of her sister, niece and nephews, are subject to taxation as being a transfer made in the contemplation of death. The trial court sustained the exceptions of the executrix and held that the securities were not properly includable in the…