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[DOWNLOAD] "People v. Schaefer" by Colorado Supreme Court # Book PDF Kindle ePub Free

People v. Schaefer

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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.


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