In Re Estate of Zimmerman

Mr. PRESIDING JUSTICE EBERSPACHER

delivered the opinion of the court:

This is an appeal by the State from an order of the circuit court of St. Clair County assessing inheritance tax. The narrow question herein presented involves the application of that portion of section 1 of the inheritance tax act (Ill. Rev. Stat. 1975, ch. 120, par. 375), which provides a lower tax rate and higher exemption when the beneficial interest in property passes “° * * to any person to whom the decedent, for not less than ten years prior to death, stood in the acknowledged relation of a parent, or to any descendant…