FISHER, J.
The Estate of Forrest W. Quackenbush (Estate) appeals the Tippecanoe Circuit Court's (probate court) order determining its inheritance tax liability. The Court restates the issue for review in this case as whether, for inheritance tax purposes, the beneficiary should be classified as a Class A or as a Class C transferee, given that she was adopted pre-emancipation during the lifetime of her biological grandfather.
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