Legal Opinion
St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided March 9, 1967No. 18263_1PublishedCited by 42 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
We are concerned here with the subjectability to federal estate tax of a bequest and devise to The Bar Association of St. Louis.
Judge Frank Landwehr, who had been a judge of the Circuit Court of the City of Saint Louis from 1918 to 1986, died testate a resident of that city on May 10, 1959. He was a bachelor. His sister Clara, then age 80, survived him. 1 By his will and codicil the judge bequeathed his law books to the Bar Association of St. Louis and his personal effects and an automobile of her selection to Clara, and gave his residuary estate to the St. Louis Union…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lavender v. KurnSupreme Court of the United States · 1946
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
35 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Center on Corporate Responsibility, Inc. v. ShultzDistrict Court, District of Columbia · 1973
37 more not listed; retrieve them via the Exa API.