People ex rel. Dunbar v. Hogan

Thurza Wintermeyer, herein referred to as decedent, died testate on November 30, 1946. May C. Hogan, an adopted daughter of decedent, was appointed executrix of her estate. In due course the State Inheritance Tax Department received from her an application for the determination of inheritance tax.

A preliminary statement of inheritance tax due the State was submitted by the Inheritance Tax Department, computing the tax against May C. Hogan on the basis of her being an adopted child of decedent. On learning that May C. Hogan was adopted after she reached the age of twenty-one years, the then…