Lee v. Calvert

HUGHES, Justice.

This suit is brought for the recovery of inheritance taxes paid by, or for the account of, Marian Jean Dooley Lee under protest. 1

The question to be determined is whether or not the taxpayer, Mrs. Lee, was the legally adopted daughter of Katherine Marie Dooley, decedent, at the time of her death and entitled to preferential classification as such under Art. 14.02, or was properly classified by the Comptroller under the more onerous classification prescribed by Art. 14.06, Taxation General, Vernon’s Ann. Civ. St.

It is our opinion that Mrs. Lee was not the legally adopted…