California Supreme Court February 18, 1965, S. F. No. 21354 (Cranston v. Zook)

PEEK, J.

Edgar T. Zook, executor of the will of Ruth S. Zook, appeals from an order of the superior court which, because certain of decedent’s grandchildren had been adopted by their stepfather, fixed the inheritance tax on bequests *493to those grandchildren as if such bequests had been made to strangers.