National State Bank of Boulder v. State

Opinion by

Mr. Justice Day.

This is an action for refund of Colorado inheritance taxes.

Plaintiff in error was the executor of the estate of Theo G. Lashley, and we will refer to it as the Bank. When it is deemed necessary to refer specifically to the various defendants in error — all officials of the State of Colorado — we will refer to them by their respective titles in office.

A chronological listing of the various proceedings in the estate of Theo G. Lashley should make for a clearer understanding of the basis of the claim of the Bank for a return of a portion of the inheritance taxes…