State of Colorado v. . Harbeck
New York Court of Appeals
Appeal from a judgment, entered January 29, 1920, upon an order of the Appellate Division of the Supreme Court in the first judicial department, reversing a judgment in favor of defendants entered upon a dismissal of the complaint by the court on trial at Special Term and directing judgment in favor of plaintiff for the relief demanded. individually and as executrix, et al., appellants.
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Appeal from a judgment, entered January 29, 1920, upon an order of the Appellate Division of the Supreme Court in the first judicial department, reversing a judgment in favor of defendants entered upon a dismissal of the complaint by the court on trial at Special Term and directing judgment in favor of plaintiff for the relief demanded. individually and as executrix, et al., appellants. Colorado’s right to impose (and collect) its inheritance taxes is restricted to persons and property within its territorial limits. (Brown v. Elder, 32 Col. 527; Mackey Estate, 46 Col. 79; Matter of McPherson,…
1Opinion of the CourtPound, J.
This action was brought to recover an inheritance tax upon the estate of John H. Harbeck, deceased. Harbeck was a resident of Boulder, Colorado. In October, 1910, he left his home in Colorado with the intention of going abroad. About a month later, while en route, in the city of New York, he died. On March 28, 1911, his will and four codicils were admitted to probate in New York county and letters testamentary thereunder were issued to the widow who was also the principal legatee under said will. The defendants Alfred S. Brown and Francis B. Clark are legatees under the codicils. The…
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