1. Home
  2. Browse Decisions
  3. F.2d
  4. 72 F.2d
  5. 72 F.2d 197 (1934)
 

MISSISSIPPI VALLEY TRUST CO. v. COMMISSIONER OF INT. REV.

No. 9933.

72 F.2d 197 (1934)

MISSISSIPPI VALLEY TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

July 6, 1934.

Attorney(s) appearing for the Case

A. Lowenhaupt, of St. Louis, Mo. (Lowenhaupt and Waite, of St. Louis, Mo., on the brief), for petitioners.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Milford S. Zimmerman, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before STONE and GARDNER, Circuit Judges, and JOYCE, District Judge.

STONE, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which affirmed a redetermination by the Commissioner rejecting a deduction claimed from the estate tax on the estate of Firmin Desloge, who died in Missouri, December 18, 1929. The deduction involved is that of $1,000,000 to St. Louis University, which the executors claim is exempt under a provision of the will reading as follows: "Third: I have heretofore expressed to my sons...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases