Synopsis: Whether property held in a qualified terminable interest property trust established prior to the enactment of Washington’s estate tax under chapter 83.100 RCW is subject to the tax.
Docket No. 84114-4 (from King Case No. 06-4-05865-5 Sea, 06-4-06420-5 Sea & 07-4-03335-9 Sea)
Appellant: Estates of Sharon M. Bracken and Barbara Nelson
Respondent: State of Washington, Department of Revenue
Argument: Thursday, May 19, 2011 9:00am
[Source: TVW, http://tvw.org]
Audio: Washington Supreme Court
Decided: Thursday, October 18th, 2012
Prevailing Party: Estates of Sharon M. Bracken and Barbara Nelson (Appellant)
Court: Madsen2 Court (2011)
Note: We post only slip opinion(s) as published at the time of the decision. Please consult Washington Reports printed volumes for the opinion(s) in their final form. Each opinion should appear next to the Justice who authored it.