State of Colorado v. Harbeck
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, State of Colorado, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of New York on the 13th day of March, 1919, dismissing the amended complaint upon the decision of the court after a trial at the New York Special Term. The opinion of Special Term is reported in State of Colorado v. Harbeck (106 Misc. Rep. 319).
1Opinion of the Court
Philbin, J.:
The action is brought to recover an inheritance tax upon the estate of John H. Harbeck, deceased, and to enforce a lien upon the distributed shares of the estate in the hands of the defendants.
The stipulated facts follow: John H. Harbeck died in the city of New York on November 8, 1910, leaving a last will and testament and four codicils thereto. The testator had acquired a residence and domicile in the city of Boulder, county of Boulder, Colo., in or about the year 1897. He left Boulder for the last time about ¿ month prior to his death, which occurred at the Hotel Plaza, in the…
2Cases cited13 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Loucks v. . Standard Oil Co.New York Court of Appeals · 1918
- Blackstone v. MillerSupreme Court of the United States · 1903
- United States v. PerkinsSupreme Court of the United States · 1896
- Marshall v. . ShermanNew York Court of Appeals · 1895
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3Cited by2 opinions
- In re the Estate of CandaNew York Surrogate's Court · 1921
- Snyder v. BoulwareMontana Supreme Court · 1939