Supreme Court of Colorado January 8, 1968, No. 22050 (People v. Egbert)

Opinion by

Mr. Justice Day.

Ward Bertrand Egbert, a resident of Denver, Colorado, died leaving his wife Effie R. Egbert as his sole heir at law. Upon Ward’s death, his employer, Standard Oil Company of Indiana, paid to his wife Effie a death benefit in the amount of $13,500. The Inheritance Tax Commissioner determined that such payment constituted a taxable transfer from the deceased.