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CLEMENCY v. STATE

Nos. 84114-4, 85075-5.

290 P.3d 99 (2012)

175 Wash.2d 549

In the Matter of the Estate of Sharon M. Bracken, Carol B. CLEMENCY, Laura B. Clough, and John L. Bracken, Personal Representatives of the Estate of Sharon M. Bracken, Appellants, v. STATE of Washington, Department of Revenue, Respondent. In the Matter of the Estate of Barbara J. Nelson, William C. Nelson, Brian S. Nelson and Janet McCann, Personal Representatives of the Estate of Barbara J. Nelson, Appellants, v. State of Washington, Department of Revenue, Respondent. In the Matter of the Estate of John T. Toland, Nancy Toland Richards and Catherine Toland Lile, Personal Representatives of the Estate of John T. Toland, Appellants, v. State of Washington, Department of Revenue, Respondent.

Supreme Court of Washington, En Banc.

Decided October 18, 2012.

Attorney(s) appearing for the Case

Douglas C. Lawrence , Scott A.W. Johnson , Rosemary Reed , Stokes Lawrence P.S., Seattle, WA, Rhys Matthew Farren , Malcolm A. Moore , Richard A. Klobucher , Davis Wright Tremaine LLP, Bellevue, WA, Jessica Anne Skelton , Pacifica Law Group LLP, Seattle, WA, Philip Albert Talmadge , Talmadge/Fitzpatrick, Tukwila, WA, Mark Wilcox Roberts , Luke Evan Thomas , K & L Gates LLP, for Appellants.

David M. Hankins , Donald F. Cofer , Office of the Attorney General, Charles E. Zalesky , Attorney General of Washington, Olympia, WA, for Respondent.

Mark Wilcox Roberts , K & L Gates LLP, Seattle, WA, Taki V. Flevaris , Washington State Supreme Court, Olympia, WA, for Amicus Curiae on behalf of Estate of Barbara Hagyard Mesdag.

SIDDOWAY, J.*

¶ 1 The Estates of Barbara J. Nelson and Sharon M. Bracken (the Estates) challenge the efforts of the Washington State Department of Revenue (DOR) to treat them as having engaged in a present taxable transfer of assets that were actually transferred years ago by Ms. Nelson's and Ms. Bracken's late husbands' estates. As authority for finding and taxing fictional present transfers, DOR relies on the legislature's adoption...

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