Mary S. Riethmann Trust v. DIRECTOR OF REV.

JOHN C. HOLSTEIN, Judge.

The trustees of the Mary S. Riethmann Trust and the personal representatives of Riethmann’s estate (the trust) request the reversal of a decision by the Administrative Hearing Commission in favor of the Missouri Director of Revenue (the director). The commission held that the trust owes over three million dollars in estate taxes, plus interest. The trust argues it cannot owe any Missouri estate tax because its federal estate tax liability is zero. Because this case involves the construction of a state revenue law, this Court has exclusive appellate jurisdiction. Mo.…