Calvert v. Johnston

ARCHER, Chief Justice.

This suit was instituted by appellee to recover certain inheritance taxes which had been paid under protest as provided by Article 7057b, Vernon’s Civil Statutes, and which were alleged to have been illegally assessed because Grant Lindsey, Jr., the beneficiary under the last will of Grant Lindsey, had been classified for inheritance tax purposes under Class E, Article 7122, V.A.C.S., rather than under Qass A, Article 7118, V.A.C.S.

The trial court held in effect or by implication that Grant Lindsey, Jr., was and is the adopted son of Grant Lindsey and wife, Muriel…