Estate of Thompson v. O'Cheskey

OPINION

HENDLEY, Judge.

From the decision of the Commissioner of Revenue, on stipulated facts, the taxpayer appeals. Section 72-13-39, N.M.S. A. 1953 (Repl.Vol.1961, pt. 2, Supp.1973). The sole question on appeal is the interpretation of § 31-16-2, N.M.S.A.1953 (Supp. 1971) (Repealed by Laws of New Mexico 1973, ch. 345, § 17) which states:

“ . . .A. All estates which pass by will, inheritance or by other statutes to, or for the use of:

“(1) the spouse, parent or parents lineal descendants, legally adopted child, lineal descendants of any legally adopted child, the wife or widow of a son, whethetr…