Nebraska Attorney General Reports October 7, 1983 (Opinion No. (1983))

REQUESTED BY: Michael J. Owens Hamilton County Attorney Is the child of one to whom the deceased stood in the acknowledged relationship of a parent, as described by Neb.Rev.Stat. § 77-2004 (Supp. 1982) entitled to the exemption provided for in that section, and the computation of the tax at the rate of one percent upon the taxable inheritance? No.