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PEOPLE v. COOKE

No. 19840.

370 P.2d 896 (1962)

PEOPLE of the State of Colorado and Neil Tasher, Inheritance Tax Commissioner, Plaintiffs in Error, v. M. Bernard COOKE, Executor of the Estate of Barbara Hatch Hartshorne, Deceased, Defendant in Error.

Supreme Court of Colorado. En Banc.

April 23, 1962.

Attorney(s) appearing for the Case

Duke W. Dunbar, Atty. Gen., Neil Tasher, Asst. Atty. Gen., and Inheritance Tax Commissioner, R. Robert Irwin, Jr., Asst. Atty. Gen., Denver, for plaintiffs in error.

Holland & Hart, Jay W. Tracey, Jr., Don D. Etter, Denver, for defendant in error.

PRINGLE, Justice.

This case involves the assessment of the Colorado inheritance tax in the estate of Barbara Hatch Hartshorne, deceased.

Plaintiffs in error will be referred to as the State or the Commissioner. The defendant in error was the objector in the trial court and will be referred to herein as Executor.

Barbara Hatch Hartshorne died domiciled in the State of Colorado on June 19, 1957. Her last will and testament was admitted to probate and...

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