Kunkel, Estate of John C., Deceased, Kunkel, W. Minster, Wright, Hasbrouck S., Stark, Kenneth R., Jr., Executors v. United States

OPINION OF THE COURT

GARTH, Circuit Judge.

This action for a refund of federal estate taxes presents the question whether the equal protection clause is offended by a state inheritance tax statute that, as part of a more general scheme which taxes bequests to a decedent's close relatives at a lower rate than bequests to more distant relatives, imposes a higher tax rate on bequests to stepgrandchildren than it does on bequests to stepchildren, the children of *411one’s adopted children, and spouses, among others. The district court held that the distinction was irrational and arbitrary, and so…