Supreme Court of Colorado August 9, 1954, No. 17,247 (People ex rel. Dunbar v. Hogan)

Mr. Justice Knauss

delivered the opinion of the Court.

Thurza Wintermeyer, herein referred to as decedent, died testate on November 30, 1946. May C. Hogan, an adopted daughter of decedent, was appointed executrix of her estate. In due course the State Inheritance Tax Department received from her an application for the determination of inheritance tax.