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PETERSON v. CALVERT

No. 11853.

473 S.W.2d 314 (1971)

Frank D. PETERSON, Individually and as Independent Executor of the Estate of Marion E. Pivoto, Deceased, Appellant, v. Robert S. CALVERT, Comptroller of Public Accounts et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied December 1, 1971.

Attorney(s) appearing for the Case

Wells, Duncan, Beard, Greenberg & Hunt, S. L. Greenberg, Samuel C. Lipscomb, Beaumont, for appellant.

Crawford C. Martin, Atty. Gen., Nola White, First Asst. Atty. Gen., Alfred Walker, Executive Asst. Atty. Gen., John R. Grace and Fisher A. Tyler, Asst. Attys. Gen., Austin, for appellees.

O'QUINN, Justice.

This case involves construction of the state inheritance tax statutes. The question to be decided is whether the language of Article 14.04 (Class C) "* * * to or for the use of a brother or sister, or a direct lineal descendant of a brother or sister * * *" includes a direct lineal descendant of the brother of the deceased wife of decedent.

The decedent, Marion E. Pivoto, died in August of 1967. His wife predeceased him, and there were no...

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