Estate of Evelyn M. McMorris - Page 11




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          (1998) (Colorado taxpayer required to report changes in Federal             
          taxable income due to final determination by the Commissioner or            
          to taxpayer's filing amended Federal return).  Respondent's                 
          position is that the deduction for the Colorado income tax                  
          liability should be limited to the amount of the State tax on               
          income properly includable in decedent's Colorado return, which             
          would reflect the adjustment in decedent's income for Federal               
          income tax purposes.  Petitioner's position is that the entire              
          amount of the Colorado income tax liability as paid should be               
          allowed as a deduction because the liability was valid and                  
          enforceable as of the date of decedent's death, thereby                     
          precluding consideration of postdeath events.  In the                       
          alternative, petitioner argues that, even if postdeath events are           
          considered, respondent has not established that a refund of                 
          Colorado tax would be granted.                                              
               The same analysis and result apply to the Colorado income              
          tax claim as apply to the Federal tax liability.  Colorado                  
          statutes provide for assessment of deficiencies and for claims              
          for refunds.  Where either the Federal or Colorado income tax               
          return is challenged, the Colorado income tax may be subject to             
          change.  See Colo. Rev. Stat. sec. 39-22-601(6).  Postdeath                 
          events are thus relevant to determining whether the claim is                
          enforceable.                                                                







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Last modified: May 25, 2011