Lewis v. O'Hair

McClendon, chief justice.

This case presents the sole question whether the surviving wife of a deceased son is included in “wife of a son” as that term is used in V. A. R. C. S. Art. 7118, which designates the persons who are placed in “Class A. Husband or wife or their decendants or ascendants,” for the purposes of the Inheritance Tax Law (R. C.S. Title 122, Chap. 5, Vernon’s Ann.Civ, St. art. 7117 et seq.)

The facts, which are without dispute, are these:

Appellee, Mrs. Hattie O’Hair, the party asserting the right to be placed in Class A, is the surviving wife (not having remarried) of Will…