# State of Colorado v. . Harbeck

> New York Court of Appeals · November 22, 1921 · 232 N.Y. 71

URL: https://www.frixlaw.com/law-library/cases/3608090

## Case

- **Full name:** State of Colorado, Respondent, v. Kate A. Harbeck, Individually and as Executrix of John H. Harbeck, Deceased, Et Al., Appellants
- **Court:** New York Court of Appeals
- **Decided:** November 22, 1921
- **Citations:** 232 N.Y. 71; 133 N.E. 357; 1921 N.Y. LEXIS 477
- **Precedential status:** Published
- **Opinion:** Concurrence by Crane
- **Judges:** Pound, Crane
- **Cited by:** 60 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3608090

## How later opinions describe it (automated extraction)

- stating that the revenue rule “precludes one state from acting as a collector of taxes for a sister state”

## Opinion text

Crane, J.
(concurring in result). I agree with the result in this case on the ground that I can find no
*86
authority in the Inheritance Tax Law of the state of Colorado for this action.
Hiscock, Ch. J., Hogan, Cardozo, McLaughlin and Andrews, JJ., concur with Pound, J.; Crane, J., concurs in result in memorandum.
Judgment accordingly.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3608090. Public record. Not legal advice.