Question Submitted by the U.S Court of Appeals for the Tenth Circuit v. United Banks of Denver

This is in response to a question certified under C.A.R. 21.1 by Chief Judge Lewis of the United States Court of Appeals for the Tenth Circuit. The question reads:

“Under Colorado law, is the interest of William Arthur Martinson (taxpayer) in the trust created in his name under his father’s will a future interest subject to a condition precedent where the interest of the taxpayer cannot be enjoyed until the death of a preceding life tenant?”

Briefs have been filed in this court both by appellant United States and by appellee United Banks of Denver (the Bank). We have carefully considered these…