Estate of Turner v. Department of Revenue

The estate of Clare E. Turner brought a refund action to recover estate tax it paid to the Washington State Department of Revenue. The estate paid no federal estate tax because it reduced its federal tax obligation to zero by claiming two federal tax credits. Under its interpretation of the Washington estate tax law, RCW 83.100, the trial court found that the Turner estate owed no state estate tax because the estate owed no federal estate tax. The trial court ordered a tax refund be paid to the Turner estate and the Department appeals. We affirm.

Clare E. Turner died on June 11, 1983. His…