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IN RE SULLIVAN'S ESTATE

No. 16384.

218 P.2d 1064 (1950)

121 Colo. 494

In re SULLIVAN'S ESTATE. GARVIN v. RUSTON, Inheritance Tax Commissioner.

Supreme Court of Colorado, en Banc.

May 1, 1950.

Attorney(s) appearing for the Case

Dines, Dines & Holme, Robert E. More, Peter H. Holme, Jr., all of Denver, for plaintiff in error.

John W. Metzger, Attorney General, Allen Moore, Deputy Attorney General, Harry H. Ruston, Assistant Attorney General and Inheritance Tax Commissioner, for defendant in error.

JACKSON, Justice.

Plaintiff in error, Garvin, who also was plaintiff in the trial court, filed his petition in the county court seeking a reduction of the Colorado inheritance tax on the estate of Thomas A. Sullivan. His petition being dismissed, he appealed to the district court, which likewise ruled in favor of the Inheritance Tax Commissioner. Garvin is now here seeking a reversal of the judgment on an agreed statement of facts, of which the following appear to...

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