State v. Estate of Fisch

delivered the opinion of the .Court.

Decedent Theresa C. Fisch’s Last Will and Testament, dated August 5, 1955, bequeathed under Paragraph “Eighth: To the Grace Lutheran Sanatorium of San Antonio, Texas * * * the sum of Three Thousand Dollars”; and by paragraph “Sixteenth” she devised and bequeathed the remainder of her estate equally to eleven named charitable organizations including said Sanatorium.

Mrs. Fisch died April 26, 1961, and her will was offered for probate and admitted soon thereafter. Subsequently the Colorado Inheritance Tax Commissioner assessed a tax of $3,044.00 by virtue of…