People v. Moczek

This appeal presents for decision the construction of paragraph 5 of section 1 of the Inheritance Tax Act which, to the extent relevant, declares: "When the beneficial interests to any property or income therefrom shall pass to or for the use of * * * any person to whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent: Provided, however, such relationship began at or before said person’s fifteenth birthday and was continuous for said ten years thereafter. And, provided, also that one of the parents of such person so standing in such…