City & County of Denver v. Hobbs Estate
Supreme Court of Colorado
Error to Denver County Court.—Hon. John R. Dixon, Judge.
1Opinion of the CourtJustice Hill
This is an action for taxes. The property is stocks in corporations of sister states, other than hanking insti*221tutions, which, at the time of his death, was owned by Charles M. Hobbs, a resident of this state. It was inventoried here as a part of his estate. It is claimed on the part of the taxing officers that these stocks are subject to taxation, separate and apart from the assets of the corporation. This position is challenged on the part of the estate. No question of inheritance tax is involved. The court held that pursuant to the provisions of section 5687, Revised Statutes 1908, the…
2Cases cited54 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Lake County v. RollinsSupreme Court of the United States · 1889
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Sturges v. CarterSupreme Court of the United States · 1885
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3Cited by7 opinions
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
- People v. WrightSupreme Court of Colorado · 1987
- State Ex Rel. D. R. Higley v. District Court of Carbon CountyWyoming Supreme Court · 1929
- City and County of Denver v. HolmesSupreme Court of Colorado · 1965
2 more not listed; retrieve them via the Exa API.