People ex rel. Attorney General v. Rice
Supreme Court of Colorado
Error to the County Court of El Paso County. Hon. Robert Kerr, Judge. Action by tbe people, on tbe relation of William H. Dickson, as attorney general, for tbe collection of an inberitance tax on tbe estate of Winfield S. Stratton, deceased. Prom a judgment fixing tbe tax, relator brings error.
1Opinion of the Court
Chief' Justice Steele
delivered the opinion of the court:
Winfield S. Stratton departed this life at Colorado Springs on the 14th day of September, 1902. By his will he devised and bequeathed his entire estate to his executors in trust. The will was contested by I. Harry Stratton, son of the deceased. , In consideration of his withdrawing the contest and consenting to the probate of the will, the executors paid to him, in addition to a legacy of $50,000.00, the ■sum of $300,000.00. On July 27th, 1906, the county court of El Paso county found that the gross value of the estate of the deceased at…
2Cases cited5 opinions
- Charlton v. KellySupreme Court of Colorado · 1897
- People v. KoenigSupreme Court of Colorado · 1906
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3Cited by9 opinions
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- MacKenzie v. WrightArizona Supreme Court · 1927
- Taylor v. StateCourt of Appeals of Georgia · 1929
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