People Ex Rel. Dunbar v. White

We will refer to plaintiffs in error as the Inheritance Tax Department, and to the defendant in error as the transferee. The defendant in error has not appeared in this court. Amici Curiae have filed a brief and participated in oral argument. They take the same position here with reference to the subject matter as was asserted by the defendant in error in the county court.

The matter involves an inheritance tax problem. One Burdella A. Henderson died in 1958, a resident of Denver. In her last will and testament, she designated the transferee, an adopted son of testatrix’ sister, as residuary…