In Re LACKS ESTATE

662 N.W.2d 54 (2003)

255 Mich. App. 555

In re Estate of Richard J. LACKS, Sr., Deceased.

Mary Patricia TEETS, Richard J. Lacks, Jr., and Kurt E. Lacks, Petitioners-Appellees,

v.

DEPARTMENT OF TREASURY, Respondent-Appellant.

Docket No. 225414.

Court of Appeals of Michigan.

Submitted December 4, 2001, at Grand Rapids.

Decided March 4, 2003, at 9:05 a.m.

Released for Publication May 15, 2003.

Varnum, Riddering, Schmidt & Howlett, LLP (by Fredric A. Sytsma and Pamela J. Tyler), Grand Rapids, for the petitioners.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Roland Hwang, Assistant…