People v. Koenig
Supreme Court of Colorado
Error to the County Court of Weld County. Hon. Chas. E. Southard, Judge. .Action by the people against Emma Koenig as administratrix of the estate of Rudolph Koenig, deceased, and Clara E. Koenig, Prank R. Koenig', Edward P. Koenig, Harry A. Koenig, Charles R. Koenig, Herman W. Koenig, Ralph W. Koenig, and Emma Koenig, heirs of said decedent. Prom a judgment in favor of defendants, the people bring error. Decision en bcmc.
1Opinion of the CourtJustice Campbell
The application of an exemption clause in a section of our inheritance or succession, tax law is the only question for determination. Omitting parts not material to the present discussion, the section reads:
“All property * * # which shall pass by will or by the intestate laws of this state from any person * * * to any person or persons * * * shall be and is, subject to a tax at the rate hereinafter specified * * # and all heirs, legatees and devisees, administrators, executors and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed.…
2Cases cited12 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Eidman v. MartinezSupreme Court of the United States · 1902
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In re the Inheritance Tax on the Estate of MackySupreme Court of Colorado · 1909
- In re Bullen's EstateUtah Supreme Court · 1915
- People v. BemisSupreme Court of Colorado · 1920
- Denver US Nat. Bank v. People Ex Rel. DunbarColorado Court of Appeals · 1970
- Carpenter v. BassCourt of Appeals of Texas · 1940
4 more not listed; retrieve them via the Exa API.