IN RE ESTATE OF MOODY

No. 7227-7-I.

25 Wn. App. 329 (1980)

606 P.2d 285

In the Matter of the Estate of RUTH MOODY.

The Court of Appeals of Washington, Division One.

February 4, 1980.


Attorney(s) appearing for the Case

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

Thomas R. Collins and Anderson, Hunger, Dewell, Baker & Collins, P.S., for respondent.


JAMES, J.

This case concerns the inheritance tax consequences of gifts made in contemplation of death. The facts are not in dispute. In 1972, Ruth Moody made two gifts of stock for which she paid state and federal gift taxes in 1973. Subsequent to her death in 1974, it was ascertained that additional state and federal gift taxes were owing with respect to the gifts. These taxes were paid by the estate.

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