St. Louis Union Trust Co. v. Burnet

VAN VALKENBURGH, Circuit Judge.

This case is before us to review the decision of the United States Board of Tax Appeals ordering, upoi\ redetermination, a deficiency in federal estate tax upon the estate of George Warren Brown, a resident of St. Louis, Mo., at the time of his death, December 13, 1921. The decedent left a will containing fifteen articles in which he disposed of a large fortune. Two provisions of this will are involved in this controversy, — paragraph (a) of article 6 and article 13. These provisions read thus:

“Sixth: (a). I give and devise to the Union Methodist Episcopal…