Estate of Cupples v. Koeln
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. Thomas L. Anderson, Judge. (1) Respondents herein, as the daughters of Mrs; Scudder, are not exempt from Missouri inheritance tax by reason of the fact that they are children of an adopted child of testator.
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Appeal from St. Louis City Circuit Court. — Hon. Thomas L. Anderson, Judge. (1) Respondents herein, as the daughters of Mrs; Scudder, are not exempt from Missouri inheritance tax by reason of the fact that they are children of an adopted child of testator. In order for the children of Mrs. Seudder to he exempt from an inheritance tax they must come within one of the following classes: First, legally adopted children of Samuel Cupples; or, second, direct lineal descendants of Samuel Cupples. (2) The mere fact that the Scudder children were daughters of an adopted child does not make them…
1Opinion of the Court
BROWN, C.
This is a proceeding begun in the probate court for the city of St. Louis for the assessment of the collateral inheritance tax against the interest of the three respondents in the estate devised and bequeathed to them by Samuel Cupples, deceased. The amount of the interest of each was found to be $172, 253.96, and the tax demanded against each was $8,612.70. The probate court held these testamentary interests to be exempt from such taxation. The matter was appealed by the respondents to the circuit court for the city of St. Louis, where the action of the probate court was reversed,…
2Cases cited8 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- Hockaday v. LynnSupreme Court of Missouri · 1906
- Estate of WinchesterCalifornia Supreme Court · 1903
- Guitar v. GordonSupreme Court of Missouri · 1853
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- St. Louis Union Trust Co. v. HillSupreme Court of Missouri · 1934
- Brock v. DormanSupreme Court of Missouri · 1936
- Lewis v. O'HairCourt of Appeals of Texas · 1939
- Wailes v. Curators of Central CollegeSupreme Court of Missouri · 1953
- St. Louis Union Trust Company v. GreenoughSupreme Court of Missouri · 1955
19 more not listed; retrieve them via the Exa API.