Central Trust Co. v. Department of Revenue

There is no dispute concerning the facts. George E. Smith, a resident of Lansing, Michigan, died testate on November 3, 1952. He ..left a substantial amount of property to Adele Hineline Davis, who was the legitimate natural daughter *293óf Smith’s adopted daughter. Our question involves the taxation of such property under the Michigan inheritance tax statute.* After certain probate rul*294ings, which need not here be summarized, the circuit court for Ingham county determined that Mrs. Davis was not a “lineal descendant” of the decedent, as that term is employed in the taxing act, and therefore was…