If $S$ and $T$ are subspaces of some finite-dimensional inner product space then $$S^\bot+T^\bot = (S\cap T)^\bot.$$ See, for example, this post or this post
Does it hold in infinite-dimensional inner product spaces? What about Hilbert spaces?
My attempt:
I have noticed that $$S^\bot+T^\bot \subseteq (S\cap T)^\bot \subseteq (S^\bot+T^\bot)^{\bot\bot}$$ holds in any inner product space. So to find a counterexample, I need that $W=S^\bot+T^\bot$ fulfills $W\subsetneq W^{\bot\bot}$. A standard example I know, which fulfills this, is the set of all sequence with finite support in the inner product space $\ell_2$. However, I do not think that this space can be expressed as $S^\bot+T^\bot$ for some two subspaces.
I have tried to play around with some similar subspaces of $\ell_2$, but I did not find a counterexample.