California Court of Appeal June 15, 1966, Civ. No. 23177 (United California Bank v. Cranston)

DRAPER, P. J.

The relationship of the heirs at law to the adoptive father of decedent entitled them to succeed to decedent’s estate: Our question is whether the same collateral adoptive relationship necessarily requires that they be treated, for inheritance tax purposes, as relatives.

Decedent came to California from the Azores early.in the present century to live with Mr. and Mrs. J ose P.