Hamilton v. Calvert

HUGHES, Justice.

This is an inheritance tax case in which appellant Arthur Hamilton claims that he falls in preference Class A, Art. 7118, Vernon’s Ann.Civ.St., as a “ * * * direct lineal descendant of * * * wife,” even though decedent and appellant’s mother were divorced at the time of decedent’s death.

The stipulated facts show:

Otis Phillips, Sr., the decedent, married Clevy Hamilton in 1912 and they lived together as husband and wife until shortly before they were divorced on July 5, 1944.

Mrs. Clevy Phillips had been previously married and Arthur Hamilton was her son by such former marriage.

F…