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ESTATE OF RAMSEY v. STATE DEPT. OF REV.

Nos. 77-367, 78-022.

591 P.2d 591 (1979)

The ESTATE OF Eva A. RAMSEY, formerly Eva A. Thompson, Deceased, Plaintiff-Appellee, v. The STATE of Colorado DEPARTMENT OF REVENUE, Division of Gift and Inheritance Tax, Defendant-Appellant (two cases).

Colorado Court of Appeals, Div. I.

February 8, 1979.

Attorney(s) appearing for the Case

McDaniel & Yates, L. W. McDaniel, Durango, for plaintiff-appellee.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Jeffrey G. Pearson, Asst. Atty. Gen., Denver, for defendant-appellant.

SILVERSTEIN, Chief Judge.

Defendant, Department of Revenue, Division of Gift and Inheritance Tax, appeals two adverse decisions of the trial court in relation to its assessments of inheritance and gift taxes against plaintiff, Estate of Eva A. Ramsey, Deceased, on a promissory note. We affirm.

Defendant assessed an inheritance tax against plaintiff based on the face value of a $73,400 promissory note. Upon objection to the assessment, the trial court reduced...

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