Tix~ A~TORNEY'GENERAI. 

OF TEXAS 

Hon. Robart 8. Calvert Opinion Ho. WW-195 

Comptroller of Public Accounts 

Capltb~ Station 

Aust+,-Texas - 

Re: proper clas~lflcatlon 

for lnherltance tax 

purposes of adoptive 

par&t of decedent 

Dem.Mr..Calvert: adopted In 1925 

We qtiote the.followl& excirpt fr& your letter 

requgs't&an opinion ~of.thls dff&Xon the above-captioned 

mattk@:.-:_ 

.:: 

_. 'Willlan'Isiac S$lveus died testate 

*.: mrcb~~25,'1956~ .a,resldent of Bexar County, 

and undo the terms of 'his last.will and 

t6&&,i3nt~..he d6vvis,e&..al.l,,i$. tils estate 

to~his.mother who had legally adopted him 

-In Bexti County on February 2, 1925. 

"We klndly'ask that you advise this 

~ Department the pr~per.classlflcatlon as to 

ttmexemptlo~'and rates of $ax when calcu- 

~~ latlng the:tazCdue-asalnst the bequest to 

the adtiptlng mother. 

If the.adoptlve parent oannot be given Class A 

classlflcatlon under Article 7118, Vmon% Civil Statutes, 

she must necessarily be classified under Class E - Article 

7122, V.O.S. I 

Article 7118 - Class A, provides, in part; as follows: 

"If passing to or for theuse of 

husband.or wife, or any direct lineal 

desdndant of husb+nd or wife, or any 

direct line+1 desoendant or ascendant 

of the decedent, or to legally adopted 

ohlld or children, or any direct lineal 

descendant of adopted child or children 

of the decedent, or to the husband of a 

daughter, or t\e WV'!? of a +on, the tax 

shall be . . . 
:.qc!.~? 

I 

Hon. Robert 5. Calvert,~page 2 @'W-l%) 

It is evident that the survivingadoptive parent 

does not come within any of the Class A classIflcatlons.~ 

Legally adoptet,chIldren and their direct lineal descendants 

have been given a favorable classlfIcatlon as to rmqeyzy 

which they receive from their adbptlve parents. 

Article 7118 makes no provision for adoptive parents re&Ivlng property from legally adopted children. : i.. 

Under the,adoptlon statute‘ln effect at the time 

the d~eced&t., lzi this da<& wa's adopted, the decedent became 

entitled to all'the rights and privileges of a legal heir " 

of the party adoptIng him with a possible llmltatlon not 

materIal',here:~ Art. 2, R.C.S. (1911); codlfled as Art. 

R.C.S.(192 

43, 

315, .,(1918 

In State v. Yturrla, 109 Tex. 220, 204 SiW. 

the court held th tThe decedent's legally 

adopted chI&%n '(adopt'ed unrig the same statutory procedure. 

folltiw& In ttie Instants cas&).'6ame within: the exemptIoii'i%en. 

provided for "dIrect%neal descendants'of the tbstator?" " 

Art. 7487, R.C.S.,'(1911): The court .reasone&that Since the 

adopted children had alltb6,rlght~ a* privileges of legal 

helra, they were entItled'to,'thg sam~'pr+vlleg.es,,ss.,na~~l 

born children for Inheritance.,tax purposes1 “‘That q3as+IIg 

cannot be applied In thIs,case be&use the r.Iget.s,.and prlvileges were confined by the a+opt$on statute'tO,the,,adoptea 

PePSOn. 

Sectlqn i~.of Ar&ie..46a; V.C'.s'.; accords the atime 

rights of Inheritance to & p&on adoptied.under Its pro~lslona 

as to a natural legitimate ChIl& It qali'have,napplication 

here since the de&dent ias not adopted.tinder Its.p~o~,Isions. 

Cf. Hoch v. Ho&, 140 Tex. 475, 168 S'.W:2d~$58.- 

suMMARy ~" : ,. ~, 

'The'adoptlve parent of.& decedent ..' 

adopted ln 1925 .must be classified 

'nader Article 7122, Class E, V.C.S.., 

for inheritance tax: purposes. 

IdMP:gs yours very +iy, 

APPROVED ka?li, WIISOH 

OPINION COMMITTER 

., ,~~t~eg~ Qen,-a1 

:H. Grady Chandlers, ChaIr+i ,' 

C. K. Richards ,!;'j-'~' ,I,, 

John Lennan 

MarvInThomas