Waldron v. People

This is a controversy over the inheritance tax upon the estate of the late John M. Waldron, a former member of the Colorado bar and resident here, who died in Denver, October 21, 1924. Plaintiff in error, who is his widow and the executrix of his will, claimed that at death he was not a resident of Colorado and so certain of his estate’s assets were not subject to the inheritance tax of this state. The county court held against her and, on appeal, the district also, making special findings that he was a resident of Colorado and that even if not the assets in question were subject to the tax.

Th…