Legal Opinion

No.

Colorado Attorney General Reports

Decided April 9, 1980Published

1Opinion of the Court

Mr. Melvin S. Goldberg Director Inheritance and Gift Tax Division Department of Revenue 1375 Sherman Street, Room 600 Denver, CO 80261

Dear Mr. Goldberg:

This opinion is in response to your letter inquiring whether bonds issued pursuant to C.R.S. 1973, 25-25-118, as enacted in 1977, the Colorado Health Facilities Authority Act, are subject to Colorado inheritance tax.

QUESTION PRESENTED AND CONCLUSION

Your request for an attorney general's opinion presents this question:

Are bonds issued pursuant to C.R.S. 1973, 25-25-118, as enacted in 1977, the Colorado Health Facilities Authority Act, subject…

2Cases cited18 opinions

  1. Plummer v. ColerSupreme Court of the United States · 1900
  2. United States Trust Co. v. HelveringSupreme Court of the United States · 1939
  3. United States v. MasonSupreme Court of the United States · 1973
  4. Murdock v. WardSupreme Court of the United States · 1900
  5. Tack's EstateSupreme Court of Pennsylvania · 1937

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