Honorable GeorgeR. Sheppard

Comptroller of PublicAccounts Austin, Texas Dear Sir: OpinionNo. o-6984 Re: Classification of step-motherof decedent for inheritance tax purposes. Your request for opinion on the captioned subject has been given careful considerationby this department. The facts stated therein are, briefly, as follows: Decedent left a will by which he devised his entire estate to his step-mother. The attorney for the devise Is contending that she should be placed in ClassA, as defined In Article 7118, instead of In Class E, as defined In Article 7122, as Is contended by you.

Article 7117 subjectsall propertypassing by will or by the laws of descent and distribution to an inheritance tax in accordancewith the classification set out in Articles 7118 to 7122.

Article 7118, so far as pertinent hereto, reads as follows: 'ClassA. Husband or wife or their descendants or ascendants -- If passing to or for theuse of husband or wife, or any direct lineal descendant of husband or wife, or any direct lineal descendant or ascendant of the decedent, or to any legally adopted child or children of the decedent, or to the husband of a daughter, or the wife of a son, the tax shall be one (1)per cent on any value in excess of Twenty-five ThousandDollars ($25,000.00), and not excee$ingFifty ThousandDollars ($50,000.00); o * a . . e 0 (Emphasisadded) A step-mother Is not a direct lineal descendant or ascendant of the decedent,nor is she Includedwithin any of the other groups enumerated in the statute. The words "directdescendant" and linealdescendant" have clearly defined meanlngs in law. Vol, 12,Words & Phrases 467;Vol. 25 Words & Phrases 31qa The term "ascendant"has had less judicial treatment,but since it is an antonym of *descendant"the same rules for determining the relatlonshlpwould apply. It is synonymouswith "ancestor.Honorable George R. Sheppard, page 2

The word "ancestor"has been held to Includeparents, grando-6984

parents, and all persons in the ascendingw as far as relation can be traced. Mitchell v. Thorne, 32 N.E. 10, 134 N.Y. 536, 30 Am. St. Rep, 699.

Under a statuteproviding that children are bound to supportascendantswho are in need, it was held that a son must maintain his needy mother, since shewas an "ascendant in need." Tolley v. Earcher, 196 La. 685, 200 So. 4.

In all instances found, dealing with either the term "ancestor"or “ascendant”,the courts required that there be some blood relatlonshipbetween the parties. There is none in the case of~~astep-mother,and therefore she cannot be placed in ClassA as defined inArticle 7118.

Article 7122 provides: "If the passing to or for the use of the United States........ OP to any other person...

.....notincluded. in any of the classes mentioned In the precedingportions of the original Act......,

the tax shallbe: 5% on any value in excess of $500 and not exceeding $lO,OOO...........",etc. It Is our opinion that the beneficiary in question is such "otherperson"' referred to in Article 7122, and is subject to the provisions thereof. Yours very truly ATTORNEY GENERAL OF TEXAS

ALM:vwb:wc By Arthur L. Moller (8) Arthur L. Moller Assistant

APPROVED DEC 18, 1945 s/Grover Sellers ATTORNEY GENERAL OF TEXAS Approved Opinion CommltteeBy s/GWB Chairman