1976, June, Pg. 890. CPC Newsletter.

5 Colo.Law. 890

Colorado Lawyer

1976.

1976, June, Pg. 890.

CPC Newsletter

890Vol. 5, No. 6, Pg. 890CPC NewsletterThe following materials were presented on February 16, 1976 as part of the course in estate planning sponsored by the University of Denver Law School's Program of Advanced Professional Development. The first part of the materials consists of the estate of "Jeremiah Hipockets Johnson" set forth on the newly revised Colorado Inheritance Tax Statement which was made available for public distribution last March. The second part is a summary of Colorado Inheritance Tax Law prepared by Joseph E. Doussard, Vice President, American National Bank of Denver.

Mr. Johnson is a fictional decedent created for the estate planning course two years ago by Peter C. Guthery (a nonfictional Denver attorney). Mr. Guthety was kind enough to permit the subsequent use of Jeremiah's estate. Some changes have been made to the estate, as originally presented by Mr. Guthery, in order to illustrate changes in law or policy which have occurred over the past two years. Much appreciation goes to Melvin S. Goldberg, Senior Inheritance Tax Analyst, and Joseph E. Doussard for their assistance in preparing the revised Johnson presentation.

The asset values of the Johnson estate, as set forth in the statement, are for purposes of illustration only. They should in no way be regarded as indicative of what the Inheritance and Gift Tax Division might determine to be the fair market value of a "real" asset in a "real" estate.

The basic purpose of the Johnson presentation is to illustrate how to fill out an inheritance and gift tax statement in a manner generally acceptable to the Colorado Inheritance and Gift...