Farrier v. Calvert

HUGHES, Justice.

I respectfully dissent.

The Yturria case having held that adopted children are not “lineal descendants” of the adoptive parents it necessarily follows that the adoptive mother is not a “lineal ascendant” of the decedent, her adopted child. That case held, however, that an adopted child was entitled to the same privilege (exemption) under the inheritance tax statutes as natural children of the decedent because “by the plain terms of Article 2” it was similarly entitled. The Article referred to was Art. 2, R.C.S. (1911) of “Title 1 Adoption” and the “plain terms” referred, to…