**OFFICE OF**  **THE All-ORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 



### HonorableGeorgeH. Sheppard comptroller

of i'ublio

Accounts Aud.n, Texas Ilear sir: OpinionNo. O-7273 Bet Classirioation of daughterof 

### a divoroedhusbandfor inheritance tax purpoeee. Your requestfor opiniohon the caption hae **been** 

### given oarefuloonsideration **by** 

### th The faots are stated **by you**  **as tollowr:** 



### "Xrs. LulaKelloggdied a County,testate,and she d to Mrs.Annie Pettus,a da band. km. Kelloggagain ing this aate r 

### department

has providesa $500 rloodard

of co1

.W. 2nd 379)."
**be** 

### plaoed in **Clam A**  

### for ied in Artlole 7113, rtinent,reads a8

directlinealdeaoehdahtof or any direotlineal deeoendaht of thh deoedent.or to lenallYadoctedohild or ohildr\ba/or

any direot lineaide&ondent of adoptedohildor ohildrenof the deoedent,or to the husbandof a daughter,or 

### the wire or a aon, the tax shallbe ons (1)per oent of any value in exoess of Twenty-FiveThousandDollere ($25,000.00)",

etc. (Emphasis

Added) The O'Hairoase, 130 2.X. 211 379, oan haveho bearingon the 0888 in issue. The iaote in that oaeewere these: Uris.

HattieOVIair,the partyaesertingthe right-norable Worge IL Sheppard, Pa$e 2

to be plaoed in alas8 

### A, ta the surviving wire (not having -remarried)of Will O%air, who died in 1919. To thea was born a son, who was living at the time of the t&al. kill OWair *as the son of X. J. and Mary OWalr, who died in 1936 and 1937 rospeotively, eaoh testate, and eaoh leaving a bequest tqM.rti.

Kattio O'Hair. The oourt, in deoidlng that this survivingwire should bs plaoed ih Olass A, said:

"The Wand of deoision and legislation has been to give a liberal oonstruotlon of and to liberalize the statute in ths interest of those hewing some legitimate oharaoter or olaim to the donor*a bounty, end this regardlees of whetkr there bs a legal kinship by bA6od **or** marriage.

n

. . . "In the generality of oases -- and In olasrli8yiw 

### for taxing purposes only generality saribe taken Into aooount -- thr considerationswhioh wo'xl.d motivate a father **or** mother-in-law **to** provide for the da Cer-In-law would be at least as oogent after a8

v l fora the dsath or the son. so also would be the oonslderationemotivating legislative olassirloation in this regard. Thass oonsiderations are SO obvioue M not to 

### requtro statsment or elaboration.
We thlnktthsrsSor8 the leglelativb lntont to make.no PAstlnotian between the wiie of a ltiing hueband and ths eurriving wiie or ~adeasased husband oan be drawn Srom the artiole without doing vlolenoe to its lataguagr.*~
A oonsideratlon OS the erfeot of dlvoroe upon the relation of Mrs. Kellogg and her divoroed husband is dlsmed 0r value at thie point. It ie said IA 15 Tax. Jur. 560, Seo. 938
*In Texas, a deoree oS divoroe Is abeolute from the date of its ontry unless set aside or appealed from. It hse the legal effoot OS oonolusl~el~ establishing the status of thr barties az sin&s nerson8, operating, it has been said ‘inrem and tsrminating thr **marriage** relatlon."' (Kmphasfs added)
In Stuart v. Dole, 92 S.W. 1040, the 0oUrt said that a dearer ot divoroe "terminates **the** msrriage relation."

### Under t&OS. authorities, 

### the dm@tw 

### ot a **diroroad**



### h&kEXid,

i8 **nat** 

### a **pewon “** **AsTiag aosw** **logitiaat*** 

### oharaotar 0r ~ld.m to the 

## donor’s bounty, and eOn88qUULtl~ there Is no 000a8fon 

### r0r a liberal gonatruotioa 

### 0r btiolo 7118, oven &ou.ld it be a88uIQed that there is baSi8 for oonstruetion OS the ffieeaning

OS "direot lineal desoendant oi husband" **to** attompt to inoludo dlxeat lineal deroendant of divorord husband or SorneE himband.

It 18 th8 Opioiom OS this d@pU%Em&, thWS@Ze, thst tha &u&d of a divoroed husband ior iaheritano. tar pwposem should be 

## oltusiried a8 suoh a~thor person* 

## roarrod to in Artiole '?u& and 

### that 8hO i8~ Subjo& to the protiSiOll8 thU’.Of.

Opinion 80. 

### O-70430, ha?qtofon addressed to you, 

### 18 on a ol.osely 

### relatedqurrtion **e#d** is reIo@red to your **attention.**

TOUWS T*r;l t-y