Honorable George R. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: Opinion No. o-6984 

Re: Classification of step-mother of 

decedent for inheritance tax purposes. 

Your request for opinion on the captioned subject has 

been given careful consideration by 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 Class A, as defined In Article 7118, instead of In Class E, 

as defined In Article 7122, as Is contended by you. 

Article 7117 subjects all property passing by will or 

by the laws of descent and distribution to an inheritance tax 

in accordance with the classification set out in Articles 7118 

to 7122. 

Article 7118, so far as pertinent hereto, reads as follows: 

'Class A. Husband or wife or their descendants 

or ascendants -- If passing to or for the use 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 Thousand Dollars ($25,000.00), 

and not excee$ing Fifty Thousand Dollars ($50,000.00); 

o * a . . e 0 (Emphasis added) 

A step-mother Is not a direct lineal descendant or ascendant of the decedent, nor is she Included within any of the other 

groups enumerated in the statute. The words "direct descendant" 

and lineal descendant" 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 

relatlonshlp would apply. It is synonymous with "ancestor. 
Honorable George R. Sheppard, page 2 

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

parents, and all persons in the ascending w 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 statute providing that children are bound to 

support ascendants who are in need, it was held that a son must 

maintain his needy mother, since she was 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 relatlonship between the parties. There is none in 

the case of~~a step-mother, and therefore she cannot be placed 

in Class A as defined in Article 7118. 

Article 7122 provides: 

"If the passing to or for the use of the 

United States........ OP to any other person... 

. . . ..not included. in any of the classes mentioned In the preceding portions of the original Act......, the tax shall be: 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 "other person"' 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 Commlttee By s/GWB Chairman