ACKERLEY v. WASHINGTON DEPARTMENT OF REVENUE

No. 92791-0.

389 P.3d 583 (2017)

ESTATE OF Barry A. ACKERLEY, Appellant, v. WASHINGTON DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington.

Filed February 16, 2017.


Attorney(s) appearing for the Case

Scott M. Edwards , Ryan P. McBride , Lane Powell PC, P.O. Box 91302, 1420 5th Ave., Ste. 4200, Seattle, WA, 98111-9402, for Appellant.

David M. Hankins , Dep't. of Revenue A.G. Office, 7141 Cleanwater Lane S.W., P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.


¶ 1 The Estate and Transfer Tax Act, chapter 83.100 RCW, makes clear that calculating a Washington taxable estate begins with the federal taxable estate and that the Washington definition of "transfer" is the same as the federal definition. Under federal estate tax law, the gift tax paid is included in the taxable estate under the...

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