In re Estate of Bracken

by

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

Briefs:

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)

Vote: 9-0

Citation: Pending

Court: Madsen2 Court (2011)

Partial ConcurrenceBarbara Madsen: Partial Concurrence

Madsen
(Partial)

Charles Johnson: Partial Concurrence

Johnson

Gerry Alexander: Majority

Alexander

Tom Chambers: Majority

Chambers

Susan Owens: Majority

Owens

Mary Fairhurst: Partial Concurrence

Fairhurst

*Christine Quinn-Brintnall: Majority

Quinn-Brintnall
(Pro Tem)

Debra Stephens: Majority

Stephens

Majority*Laurel Siddoway: Majority

Siddoway
(Majority)
(Pro Tem)

Opinion

Opinion

Partial Concurrence

Partial Concurrence

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.