PEOPLE v. EGBERT

No. 22050.

436 P.2d 116 (1968)

The PEOPLE of the State of Colorado, and Neil Tasher, Inheritance Tax Commissioner of the State of Colorado, Plaintiffs In Error, v. Effie R. EGBERT, Petitioner in the Estate of Ward Bertrand Egbert, Deceased, Defendant in Error.

Supreme Court of Colorado, In Department.

Rehearing Denied January 29, 1968.


Attorney(s) appearing for the Case

Duke W. Dunbar, Atty. Gen., James R. Riley, Jr., Asst. Atty. Gen., Denver, for plaintiffs in error.

Lennart T. Erickson, Denver, for defendant in error.


DAY, Justice.

Ward Bertrand Egbert, a resident of Denver, Colorado, died leaving his wife Effie R. Egbert as his sole heir at law. Upon Ward's death, his employer, Standard Oil Company of Indiana, paid to his wife Effie a death benefit in the amount of $13,500. The Inheritance Tax Commissioner determined that such payment constituted a taxable transfer from the deceased. He thereupon assessed an inheritance tax of approximately $300 upon the alleged transfer. Effie...

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