ESTATE OF LUPLOW v. STATE, DEPT. OF REVENUE

No. 79CA0351.

599 P.2d 280 (1979)

In the Matter of the ESTATE OF Carl J. LUPLOW, Deceased, and Estate of George A. Mozealous, Deceased, Plaintiffs-Appellees, v. STATE of Colorado, DEPARTMENT OF REVENUE, DIVISION OF INHERITANCE AND GIFT TAX, Defendant-Appellant.

Colorado Court of Appeals, Div. II.

August 2, 1979.


Attorney(s) appearing for the Case

William J. Baum, Kutak, Rock & Huie, John R. Moran, Jr., Mary L. Groves, Denver, for plaintiffs-appellees.

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Lynne M. Ford, Asst. Atty. Gen., Denver, for defendant-appellant.


RULAND, Judge.

These cases were consolidated in the probate court. As of the date of death, Carl J. Luplow, decedent, was the co-lessee with his surviving spouse of a safe deposit box in which the spouse had deposited cash derived "from her own independent source of income." As of the date of death, George A. Mozealous, decedent, was the co-lessee with his surviving spouse of a safe deposit box in which the spouse had deposited...

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