L. A. No. 24034
48 Cal. 2d 116; 308 P.2d 14; 1957
Where an individual had been declared to be an adopted son in equity for purposes of inheriting an estate, it was error to impose an inheritance tax at the rate applicable to a stranger, as the declared status was final and res judicata.
Carter, Jesse W., "Estate of Radovich" (1957). Jesse Carter Opinions. Paper 62.