Untitled Texas Attorney General Opinion ( 1950 )

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February 18, 1950
Hon. Robt. S. Calvert Opinion No. V-1005.
Comptroller of Public Accounts
Austin, Texas Re: Effect of order of Nebraska
County Court classifying
foster children for inherit-
Dear Sir: ante tax purposes.
From your Petter of January 31, 1950 and the file at-
tached thereto we have gathered the following facts.
Mrs. Margaret Naumann Taylor was six and her broth-
er, Walter R. Naumann, was thirteen when their mother died, and
their uncle, E. H. Naumann, brought them from Germany to Nebras-
ka. Mr. Naumann and his wife reared the two children, and they
“were held out as the children of Mr. and Mrs. E. H. Naumann. all
in the State of Nebraska.” E. H. Naumann died a resident of Hidal-
go County, Texas, on May 10, 1948. By the terms of his will, he
devised the bulk of his estate to his niece and nephew.
You request that we advise you as to whether Mrs. Tay,
lor and Mr- Naumann should be given Class A (Art- 7118) or Class
C (Art- 7120) classification for inheritance tax purposes. To come
within Glass A, Mrs* Taylor and Mr. Naumann would have to come
within the provision for “legally adopted child or children” of the
decedent, Class C specifically provides for nieces and nephews by
including “‘a direct lineal descendant of a brother or sister.”
At the time of his death E. H. Naumann owned property
in the State of Nebraska. The County Court of Platte County, Ne-
braska has entered an order assessing the inheritance taxes due
under the Nebraska statutes, The attorneys for the estate have ad-
vanced the following proposition:
‘“In an Opinion by the County Court of Platte Goun-
ty, Nebraska, a copy of which is attached hereto, it was
held that these two children were adopted children of
E. H. Naumann under the provisions of Section 77-2004,
Revised Statutes of 1943, of the State of Nebraska, and
under the holding of the Supreme Court of Nebraska in
re Dowell’s Estate, Richardson County vs. Stalder, et al,
31 N. W. (2d) 745.
Hon. Robt. S. Calvert, Page 2 (V-1005)
“ft is our contention that the relationship of the
adopted children was established in the State of Ne-
braska in accordance with the laws of the State of Ne-
braska, and that they are, therefore, entitled to inher-
itance under the laws of the State of Texas as adopted
children. That this is in accordance with the Opinion
of the Commission of Appeals of Texas, Se,ztkon B, a-
dopted by the Supreme Court of Texas in Martinez, et
al, vs. Gotierrez, et al, reported in 66 S.W. (2d) 678.*’
The following are excerpts from the Nebraska court
order assessing inheritance taxes.
“I find by the terms of the Will . . . there was
devised and bequeathed to the niece and the nephew of
the Deceased, Margaret Taylor nee Naumann) and
Walter R. Naumann I . . . Fertain f real estate . . ~ sub-
ject to the life estate of Clara Na?lmaon; that