TRUSTS AND ESTATES - RELATIONSHIP BY AFFINITY-MEANING OF THE WORD "STEPCHILD" IN A TAX STATUTE

A widower with two children married Sarah Bordeaux and predeceased her. A child of the marriage died in infancy. The two children were raised by Sarah as if she had been their natural mother. A strong filial relationship developed, and at the death of Sarah in 1949, the bulk of her property passed to the two children by will.

The inheritance tax division of the tax commission contended that the relationship by affinity had been terminated and that the children, no longer being "stepchildren," were not entitled to the lower tax rates under Class A of the inheritance tax statute of Washington. The lower court rendered a judgment adverse to the inheritance tax division, and the inheritance tax division appealed. Held, affirmed. The rule that the death of a spouse without issue terminates the relationship by affinity should not be applied to limit the meaning of the word "stepchild" as used in this statute.

In re Bordeaux' Estate, (Wash. 1950) 225 P. (2d) 433.