ESTATE OF A. FRANK SELTZER, DECEASED, LOUISE K. SELTZER, AS EXECUTRIX, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
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The court reviewed a petition for adoption where the natural mother revoked her consent and one of the petitioners died, impacting the suitability of the remaining petitioner.
The court is evaluating the adoption petition in light of the changed circumstances, including the revoked consent and the death of one petitioner, to determine the child's best interests.
Wilbur and Viola Everly filed to adopt a child, with the mother's consent. The mother later revoked her consent, and Viola Everly died. The State Welf…
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PER CURIAM.
This cause was considered by the court on the record, briefs, and oral argument of counsel for respective parties; and the court being of the opinion that the issue presented was correctly decided by the Tax Court for the reasons stated in its opinion, Estate of Frank Seltzer, Deceased, 10 T.C. 810; it is ordered that the judgment of the Tax Court be and is affirmed.