### Tix~ A~TORNEY'GENERAI. OF TEXAS

Hon. Robart 8. Calvert Opinion Ho. WW-195 Comptrollerof Public Accounts Capltb~ Station Aust+,-Texas - Re: proper clas~lflcatlon for lnherltancetax 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 'hislast.willand t6&&,i3nt~..he

d6vvis,e&..al.l,,i$.

tils estate to~his.mother

who had legally adopted him -InBexti 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 necessarilybe classifiedunder 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 desoendantor ascendant of the decedent, or to legally adopted ohlld or children, or any direct lineal descendantof 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 evidentthat the survivingadoptive parent does not come within any of the Class A classIflcatlons.~ Legally adoptet,chIldren and their direct linealdescendants have been given a favorableclasslfIcatlon as to rmqeyzy which they receive from their adbptlveparents. Article 

### 7118makes **no** provisionfor adoptiveparents re&Ivlng property from legallyadopted children. : i.. Under the,adoptlonstatute‘lneffect at the time the d~eced&t.,

lzi this da<& wa's

adopted, the decedentbecame entitledto all'therights and privilegesof a legal heir " of the party adoptInghim with a possible llmltatlonnot 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 statutoryprocedure. 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&thatSince 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 cannotbe applied In thIs,casebe&use the r.Iget.s,.andprlvileges were confinedby 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,na pplication 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 'naderArticle 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