Maguire v. University of Missouri
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. Kent K. Koerner, Judge. (1) Sec. 314, R. S. 1909, does not apply to future estates created by will, as is tbe case bere. R. S. 1909, secs. 309, 316, 8057. (2)Uncertain future estates can be assessed only as they come into possession.
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Appeal from St. Louis City Circuit Court. — Hon. Kent K. Koerner, Judge. (1) Sec. 314, R. S. 1909, does not apply to future estates created by will, as is tbe case bere. R. S. 1909, secs. 309, 316, 8057. (2)Uncertain future estates can be assessed only as they come into possession. Vanderbilt v. Eidman, 196 U. S. 480; In re Curtis, 142. N. Y. 219; In re Roosevelt, 143 N. Y. 120; In re Hoffman, 143 N. Y. 327; In re Westcott, 33 N. Y. Supp. 426; Billings v. People, 189 111. 472; People v. McCormick, 208 111. 437; Bailey v. Drane, 96 Tenn. 16; State ex rel. v. Probate Court, 112 Minn. 279; State…
1Opinion of the CourtBond, P. J.
I. The controversy in this case is over the construction to he given to certain clauses in the will of Charles T. Eemme, who died on August 25, 1911. Said clauses are as follows:
‘ ‘ Fifth. After the payment of my debts and after the payment of the above mentioned incumbrances, if any, and of the foregoing legacies, I hereby give, devise and bequeath to James H. Maguire, of the city of St. Louis, State of Missouri to him in trust, all the rest, residue and remainder of my estate of every nature and kind, and wherever situated, to him said James H. Maguire, in trust for the following uses and…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Orr v. GilmanSupreme Court of the United States · 1902
- State v. PabstWisconsin Supreme Court · 1909
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- Vanderbilt v. EidmanSupreme Court of the United States · 1905
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3Cited by3 opinions
- Brown v. StateSupreme Court of Missouri · 1929
- Rutledge v. First Presbyterian ChurchSupreme Court of Missouri · 1919
- State v. Estate of BaldwinSupreme Court of Missouri · 1929