Michigan Court of Appeals March 7, 1994, Docket No. 145038 (In re Welsch Estate)

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.