Texas Attorney General Opinion: V-626 Page: 1 of 7
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iHE II'ORNEY GENERAL
AUsirxN tl. TrxAs
May 20, 1959
Honorable Robert S. Calvert Opinion No. WW-626
Comptroller of Public Accounts
Capitol Station Re: Classification for
Austin, Texas inheritance tax
purposes of alleged
Dear Mr. Calvert: adopted child.
You have requested that we advise you as to
whether Marian Jean Dooley Lee (hereafter referred to as
Marian) should be classified for inheritance tax purposes
under the provision of Article 7118--Class A, Vernon's
Civil Statutes, for a "legally adopted child. . .of the
decedent" or whether she should be classified under
Article 7122--Class E, V.C.S., which provides the appro-
priate class for all persons not specifically covered by
special classification provisions.
On July 5, 1917, the New York Foundling Home
placed Marian who was then two and one-half years old in
the home of Leslie B. Dooley and his wife, Katherine Marie
Dooley (hereafter referred to as Decedent). Marian re-
mained with the Dooleys until the time of her marriage.
Prior to 1936, the Dooleys made no attempt tou
adope imarian but held her out to be an adopted daughter and
so considered her. On December 2, 1936, Mr. Dooley and the
Decedent executed a deed of adoption which was duly acknowl-
edged and recorded and which stated that they by said in-
strument adopted Marian "a child of parents unknown to us,
now twenty years of age (and who has continually resided
with us since July 5, 1917) as our legal heir, hereby con-
ferring on said Marian Jean Dooley all the rights and privi-
leges, both in law and equity, appertaining to this act of
adoption for all purposes retroactive and to be effectual
from the 5th day of July, 1917." The Dooleys were advised
by their attorney that upon filing of the deed of adoption
in the Deed Records of Dallas County, Texas, Marian had been
legally adopted by them.
The Decedent died testate March 14, 1956. Under
the terms of her will she devised certain properties to
Marian. Throughout the will Marian was referred to as her
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-626, text, 1948; (texashistory.unt.edu/ark:/67531/metapth265445/m1/1/: accessed January 24, 2019), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.