Court Opinion

ID: 4137767
Source: CourtListenerOpinion
Date Created: 2017-02-18 02:28:42.079032+00
Date Added: 2024-06-11T13:20:23.497779
License: Public Domain

*wus-rrN   11.   -rlcxan

                           February    18, 1950

Hon. Robt. S. Calvert                   Opinion No. V-1005.
Comptroller   of Public   Accounts
Austin, Texas                           Re:       Effect of order of Nebraska
                                                  County Court classifying
                                                  foster children for inherit-
Dear Sir:                                         ante tax purposes.

                From your Petter of January 31, 1950 and the file at-
tached    thereto we have gathered the following facts.

             Mrs. Margaret Naumann Taylor was six and her broth-
er, Walter R. Naumann, was thirteen when their mother died, and
their uncle, E. H. Naumann, brought them from Germany to Nebras-
ka. Mr. Naumann and his wife reared the two children, and they
“were held out as the children of Mr. and Mrs. E. H. Naumann. all
in the State of Nebraska.”   E. H. Naumann died a resident of Hidal-
go County, Texas, on May 10, 1948.     By the terms of his will, he
devised the bulk of his estate to his niece and nephew.

             You request that we advise you as to whether Mrs. Tay,
lor and Mr- Naumann should be given Class A (Art- 7118) or Class
C (Art- 7120) classification   for inheritance tax purposes.   To come
within Glass A, Mrs* Taylor and Mr. Naumann would have to come
within the provision for “legally adopted child or children” of the
decedent,   Class C specifically   provides for nieces and nephews by
including “‘a direct lineal descendant of a brother or sister.”

             At the time of his death E. H. Naumann owned property
in the State of Nebraska.   The County Court of Platte County, Ne-
braska has entered an order assessing      the inheritance  taxes due
under the Nebraska statutes,    The attorneys for the estate have ad-
vanced the following proposition:

                ‘“In an Opinion by the County Court of Platte Goun-
         ty, Nebraska,    a copy of which is attached hereto, it was
         held that these two children were adopted children of
         E. H. Naumann under the provisions       of Section 77-2004,
         Revised Statutes of 1943, of the State of Nebraska,     and
         under the holding of the Supreme Court of Nebraska in
         re Dowell’s    Estate, Richardson  County vs. Stalder, et al,
         31 N. W. (2d) 745.
Hon. Robt.    S. Calvert,   Page 2 (V-1005)

               “ft is our contention that the relationship     of the
        adopted children     was established    in the State of Ne-
        braska in accordance     with the laws of the State of Ne-
        braska, and that they are, therefore,      entitled to inher-
        itance under the laws of the State of Texas as adopted
        children.    That this is in accordance   with the Opinion
        of the Commission     of Appeals of Texas, Se,ztkon B, a-
        dopted by the Supreme Court of Texas in Martinez,           et
        al, vs. Gotierrez,   et al, reported in 66 S.W. (2d) 678.*’

               The following are excerpts     from   the Nebraska    court
order   assessing   inheritance taxes.

                “I find by the terms of the Will . . . there was
        devised and bequeathed to the niece and the nephew of
        the Deceased,      Margaret    Taylor    nee Naumann) and
        Walter R. Naumann I . . . Fertain f real estate . . ~ sub-
        ject to the life estate of Clara Na?lmaon; that