Opinion No. ( 1975 )

OPINION — AG — ** ESTATE TAX EXEMPTIONS ** UNDER 68 Ohio St. 1973 Supp., A STEPSON WOULD BE ENTITLED TO THE EXEMPTIONS WHERE HE IS AN HEIR UNDER THE WILL OF HIS STEPMOTHER AND HIS NATURAL FATHER HAS PREDECEASED THE STEPMOTHER. CITE: 68 Ohio St. 1973 Supp., 809 [68-809] (DONALD B. NEVARD)