Wooster v. Iowa State Tax Commission

This is an action in equity, brought by Grace S. Wooster individually and as executrix of the estate of Delia B. Wooster, to require the Iowa State Tax Commission to allow Grace S. Wooster, as a child adopted by estoppel, the exemption and rate of tax of a legally adopted child in computing the inheritance tax upon property passing to plaintiff under the will of said Delia B. Wooster, and by transfer from her in contemplation of death. The facts were stipulated. Shortly after her birth Grace came into the custody of an orphanage in New York, and in 1888, when she was about two years of age,…