Ray v. State, 16419
| Decision Date | 18 December 1950 |
| Docket Number | No. 16419,16419 |
| Citation | 226 P.2d 804,123 Colo. 144 |
| Parties | RAY v. STATE. |
| Court | Colorado Supreme Court |
Grant, Shafroth & Toll, Frank H. Shafroth, all of Denver, for plaintiff in error.
John W. Metzger, Atty. Gen., Allen Moore, Deputy Atty. Gen., Vincent Cristiano, Asst. Atty. Gen., Sidney A. Johnson, Asst. Atty. Gen., for defendant in error.
The State of Colorado, through its Director of Revenue, filed a claim for income taxes for the years 1941 and 1942, against the Estate of Guy C. Lyman, deceased, which claim was allowed by the county court of Jefferson county, and also by the district court, as a preferred claim. The judgment of the latter court is here for review on writ of error.
The case was tried upon the following agreed statement of facts:
'1. That the decedent, Guy C. Lyman, died on January 6, 1943, a resident of Jefferson County, Colorado.
'2. That Lyda Ray was appointed administratrix of the Estate on July 12, 1943 in the County Court of Jefferson County, Colorado and that notice to creditors was immediately published.
'3. That the six months period within which creditors must file their claims pursuant to Chapter 176 Section 207 Colorado Statutes Annotated 1935 as amended expired January 12, 1944.
'4. That on August 16, 1944, income tax returns for the years 1941 and 1942 were completed and sent to the Department of Revenue of the State of Colorado by Lyda Ray, administratrix, without any remittance for the amount of tax shown to be due on said returns, and on August 17, 1944, the State of Colorado filed a claim in the amount of $531.32 against the Estate of Guy C. Lyman for income taxes owed by the deceased for the years 1941 and 1942; that a copy of said claim is hereto attached, and that the administratrix admits that said sum was the amount owed by the decedent for income taxes for the years 1941 and 1942 as shown by said returns.
'5. That at the time of decedent's death he was insolvent and the insolvency of the Estate of Guy C. Lyman was entered of record on May 11, 1945.
'6. That on the 10th day of June, 1949 this claim of the State of Colorado was heard in the County Court of Jefferson County at Golden, Colorado before Judge Stoner and the Court ordered that said Claim be allowed as a preferred claim. The said order is hereto attached.
'7. That the administratrix, Lyda Ray, appealed this decision of the County Court to the District Court in and for the County of Jefferson and that this appeal was heard on the fifth day of December, 1949 by Judge Regennitter. That Judge Regennitter allowed said claim as a preferred claim, finding among other things that the State of Colorado was not barred by Chapter 176 Section 207 Colorado Statutes Annotated 1935. A copy of the District Court's opinion and order is attached hereto.'
The original income tax law was adopted in 1937, being chapter 175 of the Session Laws of that year. The law has been amended in certain particulars at each session of the legislature thereafter. For convenience we will herein refer to particular sections of the law and amendments as they appear in chapter 84A, Cum.Supp., '35 C.S.A. Section 2 provides for levying of a tax upon the net income of individuals residing in this state and others in conformity with the schedule therein set forth. Section 4 makes the provisions of section 2 applicable to the income of estates of deceased persons. Section 27 requires all returns be filed in the office of the state treasurer on or before the 15th day of April for the preceding year. Section 31 provides that all taxes imposed by the act shall be paid by April 15 of the year following that for which the tax was levied. And section 32 makes it the duty of the director of revenue, as soon as practicable after the filing of the tax returns, to examine same and determine the correct amount thereof.
We are asked to determine whether or not sections 195 and 207, chapter 176, C.S.A. 1935, chapter 235, S.L. '41, relating to the filing and classifications of claims in estates, apply to, and are binding upon, the state. The above sections provide in substance, in so far as here material, that all claims against estates be divided into five classes, and that those claims not filed within six months from and after the issuance of letters of administration shall be forever barred. Claims for taxes due the state are not therein classified. Under paragraph 'Fifth' of section 195, supra, the right of administrators and executors to pay such taxes without the filing of claims in the estates, is recognized.
The director of revenue, not the courts, is vested under the statute, in the first instance, with full authority under section 32, supra, to determine the tax liability of the estate, subject to the right of appeal to the district court, and the further right of review by this court pursuant to the provisions of section 33, supra. It should also be observed that two methods are prescribed in...
To continue reading
Request your trial
-
State v. Goldfarb
...turn either on tax claims and the provisions of tax statutes, such as In re Estate of Adams, 224 Wis. 237, 272 N.W. 19, Ray v. State, 123 Colo. 144, 226 P.2d 804, and Liebhardt v. Department of Revenue, 123 Colo. 369, 229 P.2d 655, or on the ground that the state's claim did not arise out o......
-
Randall's Estate, In re, 21990
...the Griffith case, we wish to make it clearly understood that it is not intended in this decision to affect the ruling in Ray v. State, 123 Colo. 144, 226 P.2d 804, cited in the Griffith decision. The late claim involved in Ray was for income taxes owed by the deceased. We make the distinct......
-
State v. Crocker's Estate
...is exempt from the operation of the statute of non-claim. State ex rel. Conway v. Glenn, 60 Ariz. 22, 131 P.2d 363; Ray v. State, 123 Colo. 144, 226 P.2d 804; Heidt v. Caldwell, Fla.1949, 41 So.2d 303; State v. Pahnish, 116 Mont. 340, 151 P.2d 1001; In re Adams' Estate, 224 Wis. 237, 272 N.......
-
State v. Griffith's Estate
...to save an undue lengthening of this opinion, we may well conclude this discussion by saying that the case of Ray, Adm'x v. State of Colorado, 123 Colo. 144, 226 P.2d 804, is absolutely controlling on every principle involved herein. There the state sought to recover income taxes which had ......