In Re Estate of Rosing v. State of Mo.

This is an appeal from a judgment of the Circuit Court of the City of St. Louis, Missouri, wherein that court sustained an exception of the executor of the estate of William H. V. Rosing. The ground for the exception was that the inheritance tax appraiser of that estate had not allowed as a deduction from the decedent’s gross estate, the sum of nine thousand eight hundred dollars ($9,800), which the executor had paid to the collector of internal revenue in St. Louis as the Federal estate tax.

Upon the record before us both sides agree that the only question for our determination is: In the…