In Re Estate of Costello v. King

Appeal from the judgment of the circuit court sustaining an inheritance tax against distributive shares of the estate of James Costello, deceased. Appellants state the facts as follows:

“James Costello, a resident of Clay County, Missouri, died on December 27, 1933, leaving a last will and testament under which his two sisters, Miss Nellie Costello and Mrs. Katie F. Robison, were made equal residuary legatees.

“In September, 1934, and before any distribution had been made to her from her brother’s estate, Mrs. Robison died. She left a last will and testament, under which her two daughters, Mrs.…