Truglio v. Estate of Iaciano

MR.CHIEF JUSTICE PRINGLE

delivered the opinion of the Court.. This case presents the issue of whether, for inheritance tax purposes, a child remains a “stepchild” after the dissolution of the marriage between the child’s natural parent and his “stepparent.”

The decedent, Jeanne A. Iacino, and Mose Iacino were married in 1937. Mose Iacino had two children by a previous marriage. These children were not adopted by the decedent. After thirty years of marriage, the decedent died leaving bequests to both of her “stepchildren.”

The Department of Revenue classified the “children” as “Class D”…