SHEPHERD, P.J.
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.
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.