IN RE ESTATE OF HENRY

No. 44652.

88 Wn.2d 745 (1977)

565 P.2d 1166

In the Matter of the Estate of LANGDON CHAPIN HENRY, JR. THE DEPARTMENT OF REVENUE, Appellant, v. ELIZABETH C. HENRY, ET AL, as Executors, Respondents.

The Supreme Court of Washington, En Banc.

June 30, 1977.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Leroy E. Dreisbach, Assistant, for appellant.

Graham, McCord, Dunn, Moen, Johnston & Rosenquist, by Stephen A. Crary and W.H. Jaynes, Jr., for respondents.


HOROWITZ, J.

This appeal involves the construction and application of RCW 83.16.020, which permits remaindermen to defer the payment of inheritance tax on their remainder interests until the remaindermen come into possession of their remainder interests. We accepted certification from the Court of Appeals, Division One.

The facts are undisputed. The testator, Langdon Chapin Henry, Jr., died on December 15, 1972, in Seattle, Washington at the age of 61. His...

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