IN RE ESTATE OF IACINO

No. 74-003.

529 P.2d 346 (1974)

In re the ESTATE of Jeanne A. IACINO, a/k/a Jeanne Iacino. PEOPLE of the State of Colorado ex rel. Hugh H. C. WEED, Jr., Executive Director, Department of Revenue, State of Colorado, Plaintiff-Appellant, v. Nicholas TRUGLIO, Individually, and as Executor of the Estate of Jeanne A. Iacino, a/k/a Jeanne Iacino, and the Colorado National Bank, Individually and as Administrator, C.T.A. for the Estate of Jeanne A. Iacino, a/k/a Jeanne Iacino, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied October 22, 1974.

Certiorari Granted January 6, 1975.


Attorney(s) appearing for the Case

John P. Moore, Atty. Gen., Dante L. Zarlengo, Asst. Atty. Gen., Denver, for plaintiff-appellant.

Belmore T. Martin, Denver, for defendants-appellees.


Selected for Official Publication.

STERNBERG, Judge.

This case involves an interpretation of the meaning of the word "stepchild" as used in C.R.S.1963, 138-3-14(2), an inheritance tax statute. The statute categorizes stepchildren as "Class A" beneficiaries. The trial court interpreted the word "stepchild" to include former stepchildren. We reverse.

The decedent and one Mose Iacino were married in 1937. Mose Iacino had two children by a previous marriage...

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