Colby

objections of Harvey T. Colby, decedent’s executor, to the inheritance tax appraiser’s report, the following is the sole issue: For inheritance tax purposes, is the wife of a mutually acknowledged child who, additionally, was adopted when over 21 years of age, the “wife ... of a son ... of the decedent” and therefore a class B transferee within the meaning of section 13308, subdivision (b) of the Revenue and Taxation Code? 1 The trial court agreed with respondent Controller that she should not be so classified; it concluded that she should be considered a stranger, or class D transferee (Rev. & Tax. Code, § 13310) who, under the then effective statute, is entitled to an exemption of only $50. (Rev. & Tax. Code, § 13804.) (A class B transferee is given an exemption of $2,000 [Rev. & Tax. Code, § 13802].)

Decedent died testate. By the terms of her will various bequests are made to Harvey T. Colby, referred to as “my stepson,” and to Lois M. Colby, described either as Harvey’s “wife” or “my daughter-in-law.” Such bequests include a cash bequest of $7,000 to be taken 1‘ share and share alike, or the survivor ’ ’ and, in like manner, the residue of all property remaining over; too,…