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COMSTOCK v. COLORADO NATIONAL BANK OF DENVER

No. 75-374.

552 P.2d 514 (1976)

Norma L. COMSTOCK, as Executrix of the Estate of Eva C. Hillmeyer, Deceased, Plaintiff-Appellant, v. The COLORADO NATIONAL BANK OF DENVER, a National Banking Association, In its Individual corporate capacity, et al., Defendants-Appellees.

Colorado Court of Appeals, Div. II.

Rehearing Denied May 6, 1976.

Certiorari Granted July 26, 1976.

Attorney(s) appearing for the Case

Lawrence M. Wood, Denver, for plaintiff-appellant.

Grant, McHendrie, Haines & Crouse, P. C., James R. Wade, Denver, for defendants-appellees The Colorado Nat. Bank of Denver, Clark Hillmeyer, and Downey Hillmeyer.

Davis, Graham & Stubbs, Walter B. Ash, Denver, for defendant-appellee The Colorado Nat. Bank of Denver.

Henry, Cockrell, Quinn & Creighton, Victor Quinn, Denver, for defendant-appellee University of Denver.

Selected for Official Publication.

RULAND, Judge.

In 1960 Edwin E. Hillmeyer executed a will prepared by his attorneys which transferred the bulk of his probate estate into two testamentary trusts for the purpose, inter alia, of qualifying for the marital deduction, see Int.Rev.Code of 1954, § 2056. The beneficiary of the first trust was his wife, Eva E. Hillmeyer; the second trust was primarily for the benefit of their son and granddaughter...

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