Dicta, Volumen35

action agreement amendment applied beneficiary Blue Sky Law broker capital surplus claim Code collateral estoppel College of Law Colo Colorado Bar Association Colorado statute Colorado Supreme Court commission Commissioner Conflict of Laws conscious presence consideration contract corporation counsel court held death decedent decision defendant Denver College DICTA directors doctrine effect estate tax evidence exemption facts federal estate tax filed gift tax grantor gross estate guest statute included income tax inheritance tax interest interim committee investment involved issue issuer legatee Lehman license marital deduction ment minerals Model Act negligence oil and gas opinion owner partial disclaimer parties payment person plaintiff present prior profit share question reason received reciprocal trusts registration reservation result rule securities settlor shareholders Stat statutory Supp taxable tion transaction transfer University of Denver valid violation vote witnesses