Priedeman v. Jamison

Appeal from a judgment of the Circuit Court of St. Louis County affirming an order of the Probate Court of St. Louis County authorizing respondents, the executrix and executor under the will of Hugh Stuart Jamison, deceased, to deduct $13,468.89 from a share of the residuary estate distributable to appellant as a residuary legatee. The amount represents a portion of the total Federal Estate Tax paid by executors-respondents upon the transfer of the testator's net estate — such portion is claimed by respondents to be allocable to the proceeds of an insurance policy upon the life of testator…