IN RE ESTATE OF GRADY

No. 41534.

79 Wn.2d 41 (1971)

483 P.2d 114

In the Matter of the Estate of JENNIE GRADY, Deceased. HORACE B. BUTTERFIELD, as Executor, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Supreme Court of Washington, En Banc.

April 1, 1971.


Attorney(s) appearing for the Case

Barokas, Martin, Richey & Schaefer, by Dale R. Martin, for appellant.

Slade Gorton, Attorney General, Henry W. Wager and Timothy R. Malone, Assistants, for respondent.


WRIGHT, J.

This is an appeal from a judgment of the superior court, confirming the findings of the supervisor of inheritance tax. The question presented is whether the State of Washington can impose an inheritance tax upon property which passed under a power of appointment created in the will of a Maryland resident who gave legal ownership of the personal property to a trustee, a bank, in Maryland. The donee of the power was a resident of this state at the time of...

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