Estate of Reid

Cooper, White & Cooper, Jeffrey F. Clark and J. Raymond Healy for Objector and Respondent.

Smith & Lucas and Harold J. Lucas for Defendant and Respondent.

OPINION

REYNOSO, J.

(1) The State Controller appeals from a corrected order fixing inheritance tax after objection. The court found that Brian Eugene Tivel, objector below, is, in equity, the duly adopted son of decedent, Lilya Sacco Reid. As such, he is entitled to treatment as a Class A transferee as defined in Revenue and Taxation Code section 13307. [1] The Controller contends that Brian is a Class C transferee (stranger) as defined in section 13309 because he was not an adopted child within the meaning of section 13310. Brian, according to the Controller, did not otherwise qualify as either a Class A transferee or as a Class B transferee as defined in section 13308. If the Controller's contentions are correct, Brian's inheritance tax liability (fixed at $43,446.62 as a Class A transferee) would be increased by the additional sum of $45,689.02.

Decedent died testate survived by her husband, John Lyon Reid, executor of her estate, and by Brian, identified in her will as her adopted son. Specific bequests of approximately…