ESTATE v. STATE, DEPT. OF REV., ETC.

No. 77-498.

585 P.2d 920 (1978)

The ESTATE of Nancy L. OHRE, Plaintiff-Appellee, v. The STATE of Colorado, DEPARTMENT OF REVENUE, DIVISION OF GIFT AND INHERITANCE TAX, Defendant-Appellant.

Colorado Court of Appeals, Division II.

Rehearing Denied July 13, 1978.

Certiorari Denied October 30, 1978.


Attorney(s) appearing for the Case

Kettelkamp & Vento, P. C., Joseph A. Vento, Pueblo, for plaintiff-appellee.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Daniel E. Muse, Asst. Atty. Gen., Linda Palmieri Rigsby, Asst. Attys. Gen., Denver, for defendant-appellant.


VanCISE, Judge.

Nancy Ohre, her husband Christopher, and their only two children were killed in an airplane crash on February 17, 1974. There was insufficient evidence to establish the order of death, so it is assumed they all died simultaneously. Nancy owned and was sole beneficiary of a $100,000 life insurance policy on the life of Christopher. There were no contingent beneficiaries named. The insurance policy provided that, upon the death of the insured, if there...

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