In re the Estate of McLeod

(dissenting) — The majority holds that because the decedent's promise to make a will was supported by adequate consideration the testamentary transfer is not subject to inheritance tax. In so holding, the majority misconstrues both our case law on the subject and the applicable statutes. Therefore, I dissent.

Although there is some division of authority among the states as to whether a transfer by will, executed pursuant to a contract to make a will, is subject to inheritance tax, this question has been settled for more than 50 years in Washington. RCW 83.08.0104 imposes an inheritance tax on…