Hamilton v. People Ex Rel. Ireland

The Inheritance Tax Commissioner filed a report in the estate of Gavin W. Hamilton, deceased, pending in the county court of the City and County of Denver, on which an inheritance tax was assessed against Kilpatrick Brothers Company, a corporation, aggregating, with costs and old age pension tax, $1,863.50. Kilpatrick Brothers Company and Molly G. Hamilton, widow and sole heir of deceased, individually and as administratrix of decedent’s estate, filed objections to the report and the assessment of the tax. Trial of the issues raised by the objections was to the court on stipulated facts. The…