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MATTER OF ESTATE OF VAN CLEAVE

No. 61970.

610 S.W.2d 620 (1981)

In the Matter of the ESTATE of Irene Savage VAN CLEAVE.

Supreme Court of Missouri, En Banc.

Rehearing Denied February 9, 1981.

Attorney(s) appearing for the Case

Carroll J. Donohue, St. Louis, for appellant.

John Ashcroft, Atty. Gen., Richard L. Wieler, Asst. Atty. Gen., Jefferson City, for respondent.

HIGGINS, Judge.

J. Wallace Van Cleave and Elizabeth V. Van Cleave appeal the denial of their petition for a decree that they had been equitably adopted by Irene Savage Van Cleave, deceased, and that as a result they were entitled to be treated as "legally adopted" children of decedent for purposes of an inheritance tax determination under § 145.060.1(1), RSMo 1978,1 on property inherited...

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