State of Colorado v. Harbeck

The state of Colorado sues to recover an inheritance tax upon the estate of John H. Harbeck, *321deceased, and to enforce a lien upon certain distributed shares of his estate now in the possession of the respective defendants. The complaint alleges that John H. Harbeck and his wife, the defendant Kate A. Harbeck, became domiciled in Boulder, Colo., in the year 1897, and continued to reside there until October in the year 1910, when they left with the intention of acquiring a permanent residence in Paris, France. While en route to their destination, and in the city of New York, John H. Harbeck…