Camden v. People

This appeal involves an interpretation of Colorado’s Inheritance and Succession Tax Statute as it existed in 1957. C.R.S. ’53, 138-4-1, et seq. Elva L. Camden, the daughter and sole heir of the deceased, in her capacity as executrix and sole legatee, asserts that the Colorado inheritance tax law does not require that an inheritance tax be paid on that part of a decedent’s gross estate which is used to pay Federal *133estate taxes. The appellant contends that the definition of “estate and property,” set forth in the Inheritance Tax Statute (C.R.S. ’53, 138-4-2), requires that the amount of the…