Cranston v. Zook

Edgar T. Zook, executor of the will of Ruth S. Zook, appeals from an order of the superior court which, because certain of decedent’s grandchildren had been adopted by their stepfather, fixed the inheritance tax on bequests *493to those grandchildren as if such bequests had been made to strangers.

The decedent was survived hy five grandchildren, three the children of her daughter Mary and two the children of her son Edgar. Prior to his mother’s death Edgar had been divorced, his former wife had remarried, and their two children had been adopted, with Edgar’s consent, by his wife’s second husband.…