Legal Opinion
People Ex Rel. Rogers v. Estate of Waterman
Supreme Court of Colorado
Decided June 23, 1941No. 14,585PublishedCited by 8 opinions
1Opinion of the CourtJustice Otto Bock
This controversy involves the validity of inheritance and succession taxes on transfer inter vivos made in trust to the town of Waitsfield, Vermont, and the University of Vermont.
August 26, 1937, the inheritance tax commissioner filed his amended report in the county court of Denver, in which there were included as assessable items a $2,000 gift to the town of Waitsfield and the remainder of the trust corpus, at a valuation of $801,539.78, to the University of Vermont. Upon the filing of this report the county court entered its formal order assessing a tax upon these transfers. There is no…
2Cases cited27 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Curry v. McCanlessSupreme Court of the United States · 1939
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Blodgett v. SilbermanSupreme Court of the United States · 1928
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3Cited by8 opinions
- Hamilton v. People Ex Rel. IrelandSupreme Court of Colorado · 1945
- People Ex Rel. Dunbar v. FesterSupreme Court of Colorado · 1960
- Cantina Grill, JV v. City & County of Denver County Board of Equalization ex rel. PumillaColorado Court of Appeals · 2012
- In Re Estate of ColmanColorado Court of Appeals · 1975
- Hogan v. People Ex Rel. HinkleySupreme Court of Colorado · 1949
3 more not listed; retrieve them via the Exa API.