adoption of child

The means by which the legal relationship of parent and child between persons who are not so related by nature is established or created; the taking into one's family of the child of another as son or daughter and heir, and conferring upon it a title to the rights and privileges of such. 2 Am J2d Adopt § 1. Adoption signifies the means by which one may become the child and heir of another. Re Holibaugh's Will, 18 NJ 229, 113 A2d 654, 52 ALR2d 1222. Compliance with the statutes is essential. As the term is used in inheritance tax statutes imposing a higher rate of taxation as to bequests to strangers of the blood than as to bequests to adopted children, an executory contract of adoption does not constitute the child a "child adopted as such in conformity with law," within the meaning of the statutes. Re Clark, 105 Mont 401, 74 P2d 401, 114 ALR 496. See foreign adoption.

Ballentine's law dictionary. . 1998.

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