United California Bank v. Cranston

The relationship of the heirs at law to the adoptive father of decedent entitled them to succeed to decedent’s estate: Our question is whether the same collateral adoptive relationship necessarily requires that they be treated, for inheritance tax purposes, as relatives.

Decedent came to California from the Azores early.in the present century to live with Mr. and Mrs. J ose P. Amaral, By the time of the 1951 amendment which permitted adoption of adults .(Civ. Code,. §227p), Mrs. Amaral had died, but decedent was' formally adopted by Mr. Amaral. He died in *8131953, and Ms will left Ms estate…