Estate of Absalom v. Hunter

Absalom Y. Hunter, a resident of Colorado, died in that state leaving a large estate, of which about $80,000 consisted of property in this state. He left a will by which one-half of his property was given to his wife. The other half was given to three trustees for the purposes of charity.

The sole question in the case presented to the courts is whether or not the bequest to the trustees of property in this state is subject to an inheritance tax under the laws of this state. The trial court held it was exempt, and the state, through its inheritance tax and escheat division of the tax…