June 13, 1955
Mr. Robert S. Calvert Opinion No. s-160
Comptroller of Public Accounts
Austin, Texas. Re: Proper classification for
inheritance tax purposes
of an adopted child of a
Dear Mr. Calvert : child of a decedent..
You have requested our opinion on the above captioned
subject. The controlling statute is Articles 7118 - Class A,
Vernon’s Civil Statutes, the pertinent parts of which are the fol-
lowing:
“If passing to or for the u8e of husband or wife,
or any directlineal descendant of husband or wife, or
any direct lineal descendant or ascendant of the decei
dent, or to legally adopted child or children, or any
direct lineal descendant of adopted child OF children
of the decedent, or to the husband of a daughter, or
the wife of a son, the tax shall be . . .”
In order to come within the above quoted classification,
an adopted child of a child of a decedent must come within the pro-
vision for “any direct lineal descendant . . . of the decedent:”
You have advised us that the adopted person in question
was adopted prior to the 1931 Adoption ‘Act. A child adopted un.der
the statutes in existence prior to the 1931 Act was entitled to
certain rights of heirship only from the adopting parent or parents.
As construed by the Supreme Court, the 1931 Adopti,on Act enlarged
the rights of adopted children by.providing that as between the
adopting parent and the adopted child adoption created a relation
in law and in fact that was the 8ame as exists under our laws be-
tween natural parent and natural child. Hoch v. Aoch, 140 ,Tex.
475, 1.68 S.W.2d 638 (1943). However, the enlarged rights created
by the Act were granted only to children adopted in accordance with
the provisions of the Act, not to children adopted under the prior
adoption statutes, although their rights of heirship were preserved.
Hoch caBe, supra.
The 1951 Adoption Act has further enlarged the rights
of adopted children but is likewise limited by specific terms to
children adopted in accordance with its provisions.
Mr. Robert 6. Calvert, page 2 (s-160)
Thus neither the 1931 Act nor the 1951 Act effected any
change in the relationship between the adopted person in this case
and the parent of the adoptive parent. Neither Act created the
relationship of “direct lineal descendant” between the decedent
and the adopted person. You are therefore advised that said
adopted person cannot be given Class A classification but must be
classified for inheritance tax purposes under Article 7122 - Class
a, V.C.S.
Summary
The righte of a pereon adopted prior to the 1931 Adoption
Act were not enlarged by the 1931 or 1951 Adoption Acts 80 as to
constitute said person a direct lineal descendant of a parent of
the adopting parent. Pereons adopted prior to 1931 must be clae-,
sified under Article 7122 - Class E; V.C.S., for inheritance tax
purposes.
AF’PROVRD
: Yours very truly,
L,. P. Lollar JORN BEN SREPPERD
Taxation Division Attorney General
John Reeves
Reviewer
BY
John Atchison
Reviewer
Robert S. Trotti
First Assistant