1. Home
  2. Browse Decisions
  3. P.2d
  4. 356 P.2d
  5. 356 P.2d 967 (1960)
 

PEOPLE v. FIRST NATIONAL BANK OF COLORADO SPRINGS

No. 19059.

356 P.2d 967 (1960)

PEOPLE of the State of Colorado, ex rel. Duke W. DUNBAR, Attorney General, and Neil Tasher, Inheritance Tax Commissioner, Plaintiffs in Error, v. FIRST NATIONAL BANK OF COLORADO SPRINGS, Executor of the Estate of Francis Drexel Smith, Deceased, Defendant in Error.

Supreme Court of Colorado, En Banc.

Rehearing Denied December 5, 1960.

Attorney(s) appearing for the Case

Duke W. Dunbar, Atty. Gen., Frank E. Hickey, Deputy Atty. Gen., Neil Tasher, Asst. Atty. Gen., & Inheritance Tax Commissioner, Floyd B. Engeman, Asst. Atty. Gen., for plaintiffs in error.

Haney & Howbert, Colorado Springs, for defendant in error.

FRANTZ, Justice.

Plaintiffs in error shall be referred to as the State and defendant in error as the Bank. The State suffered an adverse judgment relating to an inheritance tax assessment and seeks reversal by writ of error. It had filed a report of assessment based on values as of the date of death, refusing to revalue the assets of the estate based on the optional provisions of C.R.S. '53, 138-4-67, as requested by the Bank. The action of the State in this respect...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases