Goldberg v. Robertson

WELLIVER, Judge.

The Director of Revenue appeals from a judgment of the probate division of the circuit court decreeing that Donna Luccia Furman’s distributive share of the estate of Ella Mae Shull should be taxed at the rate of one percent pursuant to § 145.060.1(1), RSMo 1978, rather than at the rate of five percent as provided in § 145.060.1(5), RSMo 1978. In so holding, the court found that the phrase “legally adopted child” as used in § 145.060.1(1) embraced Donna Luccia Furman, who had been decreed to be equitably adopted in proceedings in the estate of Lee Vade Shull, pre-deceased…