In re the Estate of Butler

O’Brien, S.

This is an appeal by the administratrix from the report of the appraiser and the order entered thereon on the ground that an exemption of $5,000 was not allowed in fixing the tax on a sum of $35,080.76 transferred to an adoptive father, and upon the further ground that the adoptive father was taxed in the five per cent class rather than in the one per cent class. The decedent died on the 25th day of March, 1926. She had been legally adopted in pursuance of the laws of the State of Connecticut on February 21, 1924. The entire estate of decedent passes by intestacy to the decedent’s…