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IN RE ESTATE OF GUNDERSON

No. 46601.

93 Wn.2d 808 (1980)

613 P.2d 1135

In the Matter of the Estate of ROY H. GUNDERSON. In the Matter of the Estate of ARTHUR E. EDWARDS. In the Matter of the Estate of BLANCHE M. BURROUGHS.

The Supreme Court of Washington, En Banc.

July 3, 1980.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and William B. Collins, Assistant, for appellant.

William O. Webb, Fitch & Ludwick, by John H. Ludwick and Richard I. Sampson, for respondents.

HICKS, J.

Under RCW 83.16.020, the estates of Roy H. Gunderson, Arthur E. Edwards and Blanche M. Burroughs seek to defer payment of inheritance tax attributable to remainder interests. By agreement of counsel, the cases were heard together in the trial court on stipulated facts and they were decided upon motions for summary judgment. The Department of Revenue (Department) denied the requests for deferral in all instances; however, the trial court decreed otherwise...

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