DEPT. OF REVENUE v. FED. DEPOSIT INS. CORP.

No. 71524-1-I.

359 P.3d 913 (2015)

WASHINGTON STATE DEPARTMENT OF REVENUE, Appellant, v. The FEDERAL DEPOSIT INSURANCE CORPORATION, as the receiver for the Cowlitz Bank, a Washington State banking corporation, Respondent, Macdonald Living Trust; Granite Highlands, LLC, a Washington limited liability company; Estate of Arch MacDonald; Estate of Pauline MacDonald; Soper Hill Properties, Inc., a Washington corporation; and Douglas B. MacDonald, in his capacity as Trustee for the MacDonald Living Trust, Personal Representative of the Estate of Arch MacDonald, and Personal Representative of the Estate of Pauline MacDonald, Defendants.

Court of Appeals of Washington, Division 1.

September 14, 2015.


Attorney(s) appearing for the Case

Zachary Mosner , Washington State Atty. Genl., Seattle, WA, for Appellant.

Diana Kay Carey , Nathaniel S. Strauss , Karr Tuttle Campbell , Brian William Esler , John Read Knapp Jr. , Miller Nash Graham & Dunn LLP, Seattle, WA, for Respondent.


¶ 1 Any conveyance, assignment, or transfer of ownership of title to real property is subject to a real estate excise tax, chapter 82.45 RCW. Former RCW 82.45.010(3)(i) (2010)1 excludes a "transfer or conveyance made pursuant to a deed of trust or an order of sale by the court in any mortgage, deed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases