First National Bank of Denver v. People

This appeal is from a judgment of the probate court of the City and County of Denver which upheld a report of the appraisement and assessment of the Colorado Inheritance Commissioner, hereinafter referred to as Commissioner. The First National Bank of Denver, as executor of the estate of Ruth K. Shwayder, is the plaintiff-appellant.

The controversy here involves the status (for inheritance tax purposes) of three children as devisees and legatees in the will of their mother’s stepmother. The decedent, Ruth K. Shwayder, married Maurice Shwayder in 1923. By a prior marriage between Maurice and…