Colby v. Flournoy

objections of Harvey T. Colby, decedent’s executor, to the inheritance tax appraiser’s report, the following is the sole issue: For inheritance tax purposes, is the wife of a mutually acknowledged child who, additionally, was adopted when over 21 years of age, the “wife ... of a son ... of the decedent” and therefore a class B transferee within the meaning of section 13308, subdivision (b) of the Revenue and Taxation Code?1 The trial court agreed with respondent Controller that she should not be so classified; it concluded that she should be considered a stranger, or class D transferee (Rev.…