Brodhead v. Robinson

Marietta Jones died November 28, 1950, having been a resident of the City and County of Denver for more than six years prior thereto. For each of the years 1946 to 1950, she returned a verified tax schedule listing all of her taxable personal property, and it is stipulated that said tax schedules did not include any items of jewelry. On the day following her death, a safety deposit box at the Colorado National Bank, under rental to deceased, was opened by a representative of the State Inheritance Tax Department and the contents listed. The list included certain items of jewelry and diamonds.

De…