In re Welsch Estate

This is an appeal from an August 22, 1991, order of the probate court determining that the decedent’s niece could, but the decedent’s grandnephew could not, claim an exemption from inheritance tax pursuant to MCL 205.202; MSA 7.562. We affirm.

Elizabeth Pease is the niece of the decedent, Lydia Welsch. Elizabeth was raised by Lydia from the age of eighteen weeks, when Elizabeth’s mother died.1 Elizabeth continued to live with Lydia until Lydia died in 1990. For purposes of this appeal, it is undisputed that Elizabeth and Lydia had a mutually acknowledged parent and child relationship.

Michael…