People v. Bejarano

The Colorado Inheritance Tax Commissioner seeks review by writ of error of a judgment of the county court of Denver upholding the objection of Isabel Bejarano to a report filed by the Commissioner in the estate of Julio Bejarano, deceased. The Objector is the widow of the deceased. Her objection was to the assessment of inheritance tax on one-half of the proceeds of certain employee death benefits on the ground that such proceeds had been accumulated in the states of California and Texas, her share of which was a present vested estate at the time of accumulation and not subject to tax.

Accordin…