Ray v. State

The State of Colorado, through its Director of Revenue, filed a claim for income taxes for the years 1941 and 1942, against the Estate of Guy C. Lyman, deceased, which claim was allowed by the county court of Jefferson county, and also by the district court, as a preferred claim. The judgment of the latter court is here for review on writ of error.

The case was tried upon the following agreed statement of facts: “1. That the decedent, Guy C. Lyman, died on January 6, 1943, a resident of Jefferson county, Colorado. 2. That Lyda Ray was appointed administratrix of the Estate on July 12, 1943 in…