State v. Newton

This is an action to recover a so-called estate “gap tax” allegedly erroneously paid to the State of Colorado by the estate of James Quigg Newton, deceased. We shall refer to the parties as they appeared in the trial court.

On March 19, 1954, plaintiff filed his complaint in the County Court of the City and County of Denver alleging among other matters that the action was to secure a refund under Section 43 of Chapter 85 of 1935 C.S.A. as amended (C.R.S. ’53, 138-4-41) “for the recovery of ‘gap tax’ (the tax imposed under Section 33 (1-8) of Chapter 85, 1935 C.S.A.) erroneously paid to the…