[DOWNLOAD] "People v. Schaefer" by Colorado Supreme Court # Book PDF Kindle ePub Free
eBook details
- Title: People v. Schaefer
- Author : Colorado Supreme Court
- Release Date : January 22, 1954
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
The statutory provisions pertinent in this case are contained in section 14, chapter 85, 35 C.S.A., as amended by chapter 146, S.L. 41, which imposes a graduated rate of tax upon inheritance by dividing beneficiaries into classes. Class A is subject to the lowest rate of tax and includes a "Father, mother, husband, wife, child or any child or children legally adopted as such, * * *." The portion of the statute which forms the basis of this controversy is as follows: "Provided, however, that for the purpose of this act no person shall be considered legally adopted unless the adoption decree was entered prior to such person reaching the age of twenty-one (21) years." If the administratrix is subject to the payment of inheritance tax as a daughter, the amount payable is approximately $10,000.00 less than it would be if she were taxed as a niece.