People v. Cooke
Supreme Court of Colorado
1Opinion of the CourtJustice Pringle
This case involves the assessment of the Colorado inheritance tax in the estate of Barbara Hatch Hartshorne, deceased.
Plaintiffs in error will be referred to as the State or the Commissioner. The defendant in error was the objector in the trial court and will be referred to herein as Executor.
Barbara Hatch Hartshorne died domiciled in the State of Colorado on June 19, 1957. Her last will and testament was admitted to probate and letters testamentary were issued appointing M. Bernard Cooke as the Executor thereof.
On December 24, 1931, a Trust Agreement was entered into between decedent’s…
2Cases cited12 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Graves v. ElliottSupreme Court of the United States · 1939
- Graves v. SchmidlappSupreme Court of the United States · 1942
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
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3Cited by20 opinions
- Vaughan v. McMinnSupreme Court of Colorado · 1997
- Binkley v. PeopleSupreme Court of Colorado · 1986
- Thompson v. PeopleSupreme Court of Colorado · 1973
- National Farmers Union Property & Casualty Co. v. FrackeltonSupreme Court of Colorado · 1983
- Public Service Co. of Colorado v. BarnhillSupreme Court of Colorado · 1984
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