In Re the Estate of Bordeaux

This case involves the construction of the terminology of an inheritance tax statute. From a decision adverse to its contention, the inheritance tax division of the tax commission of the state of Washington has taken this appeal.

Chester Raymond Bordeaux and Russell Bordeaux were ten and five years of age, respectively, when their father, Thomas Bordeaux, married their stepmother, Sarah Esther Bordeaux, in 1900. They were brought up by their stepmother entirely as if she had been their natural mother, and the evidence is replete with indications that an unusually strong filial relationship…