PEOPLE v. HOLLINGSWORTH

No. 22000.

436 P.2d 114 (1968)

The PEOPLE of the State of Colorado, and Neil Tasher, Inheritance Tax Commissioner of the State of Colorado, Plaintiffs in Error, v. Helen T. HOLLINGSWORTH, Petitioner In the Estate of Oscar L. Hollingsworth, Deceased, Defendant in Error.

Supreme Court of Colorado, In Department.

As Modified on Denial of Rehearing February 5, 1968.


Attorney(s) appearing for the Case

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

Joseph N. Lilly, Maley & Schiff, Denver, for defendant in error.

Henry & Adams, Victor Quinn, Denver, amici curiae.


DAY, Justice.

By this writ of error, the Colorado Inheritance Tax Commissioner challenges the correctness of a judgment of the probate court of Denver. The lower court, by its ruling, upheld the objection of Helen Hollingsworth to the assessment of an inheritance tax in her deceased husband's estate on an annuity payable to her by the United States Government. The trial court held that the proceeds from the annuity payable under the "Civil Service Retirement Act"...

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