Hornstein v. State

KATHIANNE KNAUP CRANE, Special Judge.

Louise C. (Dewey) Homstein, personal representative of decedent Myrtle M. Sa-wade, appeals from the order of the trial court assessing inheritance tax at $41,-348.00 and denying the personal representative’s claim for a refund of the $41,348.00 which had been paid to the Department of Revenue prior to assessment. This Court has jurisdiction because the claim involves construction of the revenue laws. Mo. Const, art. V, § 3. The personal representative asserts that the trial court’s assessment is void because it did not include a valuation of the property…