In re the Estate of Van Cleave

FINCH, Judge.

J. Wallace Van Cleave and Elizabeth V. Van Cleave (petitioners) filed a petition in the probate court wherein they sought a decree that they had been equitably adopted by Irene Savage Van Cleave (decedent), and that as a result they were entitled to be treated as “legally adopted” children of decedent for purposes of determining inheritance tax under § 145.060.1(1), RSMo 1969,1 on property inherited from decedent. The probate court denied that petition. Petitioners appealed to the circuit court where the Department of Revenue, represented by the Attorney General, entered its…