Estate Myrtle M. Sawade v. State Missouri

JOHN C. HOLSTEIN, Judge Louise C. (Dewey) Hornstein, personal representative of Myrtle M. Sawade, deceased, filed a notice of appeal following the trial court's denial of a petition for refund of an inheritance tax payment. Jurisdiction of this Court is invoked because the claim involves construction of the revenue laws. Mo. Const. Art. V, § 3. The appeal is premature and is dismissed. Myrtle Sawade died testate in 1978. Her will was admitted to probate on November 20, 1978. Proceedings regarding assessment of inheritance tax were delayed at the request of the personal representative because of litigation in federal courts relating to federal estate tax liability.