People v. Becker

This case involves the propriety of an assessment for inheritance tax made by the Inheritance Tax Commissioner of the State of Colorado, hereinafter referred to as the Commissioner, against a deposit held in joint tenancy by a decedent and another in a savings and loan association. The trial court held that the account was not taxable and the Commissioner seeks reversal of that judgment.

There is no dispute as to the facts in this case, the parties being in agreement that as to the two accounts in question the survivor of the joint tenancy had contributed all of the funds. The issue arises…