Legal Opinion
In re the Estate of McLeod
Washington Supreme Court
Decided May 8, 1986No. 52081-0PublishedCited by 4 opinions
1Opinion of the CourtUtter, J.
The estate of Mrs. Mamie W. McLeod challenges the Department of Revenue's disallowance of a deduction from the inheritance tax of RCW 83.04.010.1 The estate argues that the decedent's contractual obligation to *811bequeath her home is a debt "owing by decedent at the date of death" that is deductible under RCW 83.04.0132 from the gross value of the estate. The trial court held for the Department of Revenue. We believe the estate's contention is correct and reverse the trial court's ruling.
In March 1957, a married couple, Jesse and Signa Miller, moved in with Mamie McLeod after her husband's…
2Cases cited6 opinions
- Carter v. CraigSupreme Court of New Hampshire · 1914
- In Re Krueger's EstateWashington Supreme Court · 1941
- In Re the Estate of HitchmanWashington Supreme Court · 1983
- In Re the Estate of BirkelandWashington Supreme Court · 1960
- In Re Gaudette's EstateWashington Supreme Court · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Endicott v. SaulCourt of Appeals of Washington · 2008
- Endicott v. SaulCourt of Appeals of Washington · 2008
- Miller v. CommissionerUnited States Tax Court · 1987
- Justin Baker v. Lifetime Advocacy Plus et al.District Court, W.D. Washington · 2026