Mr. Melvin Goldberg Attorney General of Colorado — Opinion January 24, 1980 RE: Is stock held by a Colorado decedent in a closely-held corporation owning agricultural lands located in New Mexico entitled to the special valuation provided by C.R.S. 1973, 39-23-142(5), as amended in 1977 J.D. MacFARLANE, Attorney General Mr. Melvin Goldberg Director, Inheritance and […]
