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MATTER OF ESTATE OF MALONE

No. 78-040.

599 P.2d 965 (1979)

In the Matter of the ESTATE OF May C. MALONE, Deceased. Frank M. CAVANAUGH, Testamentary Co-Trustee Registered Inter Vivos Trust No. 2944, Estate of May C. Malone, Plaintiff-Appellant, v. STATE of Colorado DEPARTMENT OF REVENUE INHERITANCE AND GIFT TAX DIVISION, and Colorado National Bank, Administrator CTA, Estate of May C. Malone, Defendants-Appellees, and Francetta Bostwick Armour, Intervenor-Appellant.

Colorado Court of Appeals, Div. II.

Rehearings Denied June 14, 1979.

Attorney(s) appearing for the Case

Frank M. Cavanaugh, Denver, Myles J. Dolan, Arvada, for plaintiff-appellant and intervenor-appellant.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Jeffrey G. Pearson, Asst. Atty. Gen., Denver, for Colorado Dept. of Revenue.

Gorsuch, Kirgis, Campbell, Walker & Grover, William C. McGehee, Robert J. Kapelke, Denver, for defendants-appellees.

ENOCH, Judge.

Frank M. Cavanaugh and Francetta Bostwick Armour appeal from a judgment of the probate court denying appellant Cavanaugh's motion for declaratory judgment and appellant Armour's motion to intervene. We affirm.

This action concerns the administration of the estate of May C. Malone, deceased, and a Colorado Department of Revenue (Department) assessment of taxes on the estate. Before her death Malone had created an inter vivos trust; at the time...

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