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CAMDEN v. PEOPLE

No. 25927.

518 P.2d 1172 (1974)

Elva L. CAMDEN, as Executrix of the Estate of Daisy C. Todd, Deceased, and in her Individual capacity, Appellant, v. The PEOPLE of the State of Colorado et al., Appellees.

Supreme Court of Colorado, En Banc.

Rehearing Denied March 4, 1974.

Attorney(s) appearing for the Case

John C. Young, John C. Young, Jr., Rush L. Young, Colorado Springs, for appellant.

John P. Moore, Atty. Gen., John E. Bush, Deputy Atty. Gen., Lon J. Putnam, Asst. Atty. Gen., Denver, for appellees.

ERICKSON, Justice.

This appeal involves an interpretation of Colorado's Inheritance and Succession Tax Statute as it existed in 1957. C.R.S. `53, 138-4-1 et seq. Elva L. Camden, the daughter and sole heir of the deceased, in her capacity as executrix and sole legatee, asserts that the Colorado inheritance tax law does not require that an inheritance tax be paid on that part of a decedent's gross estate which is used to pay Federal estate taxes. The appellant contends...

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