McGarvey v. State

ADKINS, Judge.

We are asked to decide whether the doctrine of equitable adoption exists in Maryland, and if it does, whether its application should result in the reduction of inheritance taxes assessed against appellant, Raymond C. McGarvey, Jr. We shall assume that the doctrine exists in this State, but hold that it does not affect the rate of inheritance tax charged to an equitably adopted person.

Equitable adoption is sometimes called “adoption by estoppel,” “virtual adoption,” or “de facto adoption.” By whatever name it is known, the doctrine in general involves the notion that if an…