People v. Estate of White

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This controversy involves the assessment of an inheritance tax on certain benefits received by the widow of Ken R. White under the provisions of a revocable inter vivos trust executed by him on March 1, 1957. He died on April 10, 1963, and thereafter the Denver United States National Bank became the sole trustee and was also named as executor of his estate.

The Inheritance Tax Commissioner assessed the tax which he found to be due, and filed his “Report of Appraisement and Assessment of Tax.” The executor took exception to the report and filed its “Protest and Objections” thereto. On November…