People Ex Rel. Dunbar v. Mason

Plaintiff in error, Neil Tasher, as Inheritance Tax Commissioner of the State of Colorado, seeks review of a judgment of the County Court of Weld County which sustained objections of defendant in error as Executor of the estate of Marion M. Mason to the report of the Commissioner. This report subjected the proceeds of a certain insurance policy to the Inheritance Tax statute. The county court ruled that the policy was not includable as part of the estate and that the Executor was entitled to a statutory deduction of the full amount of a certain indebtedness part of which was defrayed by the…