People v. Hollingsworth

Opinion by

Mr. Justice Day.

By this writ of error, the Colorado Inheritance Tax *463Commissioner challenges the correctness of a judgment of the probate court of Denver. The lower court, by its ruling, upheld the objection of Helen Hollingsworth to the assessment of an inheritance tax in her deceased husband’s estate on an annuity payable to her by the United States Government. The trial court held that the proceeds from the annuity payable under the “Civil Service Retirement Act” was not a taxable transfer.

Oscar Hollingsworth, the deceased husband of Helen, was a retired employee of the United…