St. Louis Union Trust Co. v. State of Missouri

February 14, 1921, and January 11, 1929, Madge Barney Blake, a resident of Massachusetts, created a trust with the St. Louis Union Trust Company, a plaintiff herein, as trustee. May 20, 1935, she created a trust with plaintiff company and Charles B. and Clarence E. Maloy as cotrustees. The assets of the trusts created January 11, 1929, and May 20, 1935, were derived from the income of the trust of February 14, 1921. Mrs. Blake, still a resident of Massachusetts, died July 12, 1935.

This cause is an action under Sec. 598, R.S. 1939, 1 Ann. Stat., sec. 598, p. 368, to determine whether the State…