Tix~ A~TORNEY'GENERAI. OF TEXAS
Hon. Robart 8. Calvert Opinion Ho. WW-195 Comptrollerof Public Accounts Capltb~ Station Re: proper clas~lflcatlon Aust+,-Texas - for lnherltancetax purposes of adoptive par&t of decedent Dem.Mr..Calvert: adopted In 1925 We qtiotethe.followl& excirpt fr& your letter requgs't&an opinion ~of.thlsdff&Xon the above-captioned mattk@:.-:_ .:: _. 'Willlan'IsiacS$lveus died testate mrcb~~25,'1956~ *.: .a,resldentof Bexar County, and undo the terms of 'his last.will and t6&&,i3nt~..hed6vvis,e&..al.l,,i$. tilsestate to~his.motherwho had legally adopted him -InBexti County on February 2, 1925. "We klndly'ask that you advise this ~Department the pr~per.classlflcatlonas to ttmexemptlo~'and rates of $ax when calcu- ~~ latlng bequest to the adtiptlngmother. If the.adoptlveparent oannot be given Class A classlflcatlonunder Article 7118, Vmon% Civil Statutes, she must necessarily be classifiedunder Class E - Article 7122, V.O.S. I Article 7118 - Class A, provides, in part; as follows: "If passing to or for theuse of husband.orwife, or any direct lineal desdndant of husb+nd or wife, or any direct line+1 desoendant or ascendant of the decedent, or to legally adopted ohlld or children, or any direct lineal descendant of adopted child or children of the decedent, or to the husband of a daughter, or t\e WV'!?of a +on, the tax shall be . . . :.qc!.~? I
Hon. Robert 5. Calvert,~page2 @'W-l%)
It is evident that the survivingadoptive parent does not come within any of the Class A classIflcatlons.~ Legally adoptet,chIldrenand their direct lineal descendants have been given a favorableclasslfIcatlonas to rmqeyzy which they receive from their adbptlve parents. Article 7118 makes no provision for adoptive parents re&Iv- lng property from legally adopted children. :i.. Under the,adoptlonstatute'lneffect at the time the d~eced&t., lzithis da<& wa'sadopted, the decedent became entitled to all'the rights and privileges of a legal heir " of the party adoptIng him with a possible llmltatlonnot materIal',here:~Art. 2, R.C.S. (1911); codlfled as Art. 43, R.C.S.(192 In State v. Yturrla, 109 Tex. 220, 204 SiW. 315,.,(1918 the court held th tThe decedent's legally adopted chI&%n '(adopt'ed unrig the same statutory procedure. folltiw& In ttieInstantscas&).'6ame exemptIoii'i%en. provided for "dIrect%neal descendants'ofthe tbstator?" " Art. 7487, R.C.S.,'(1911):The court .reasone&that Since the adopted children had alltb6,rlght~ a* privileges of legal helra, they were entItled'to,'thg sam~'pr+vlleg.es,,ss.,na~~l born children for Inheritance.,tax purposes1 "'That q3as+IIg cannot be applied In thIs,case be&use the r.Iget.s,.and prlvi- leges were confined by the a+opt$on statute'tO,the,,adoptea PePSOn. Sectlqn i~.ofAr&ie..46a; V.C'.s'.; accords the atime rights of Inheritanceto & p&on adoptied.under Its pro~lslona as to a natural legitimateChIl& It qali'have,na application here since the de&dent ias not adopted.tinderIts.p~o~,Isions. Cf. Hoch v. Ho&, 140 Tex. 475, 168 S'.W:2d~$58.- suMMARy~" : ,.~,
'The'adoptlveparent of.& decedent ..' adopted ln 1925 .mustbe classified 'nader Article 7122, Class E, V.C.S.., for . IdMP:gs yours very +iy, APPROVED ka?li, WIISOH ., ,~~t~eg~ Qen,-a1 OPINION COMMITTER :H. Grady Chandlers,ChaIr+i ,' C. K. Richards ,!;'j-'~' ,I,, John Lennan MarvInThomas