In Re Estate of Cross

— In a federal income tax cause of action before the United States Tax Court, the Commissioner of Internal Revenue (Commissioner) seeks to collect from the Estate of Millie Cross unpaid income tax on unincorporated business income earned by Millie Cross’s husband, Silas Cross. The United States Tax Court certified the following question of state law to this court:

Does Washington State community property law (Wash. Rev. Code 26.16 et seq.) apply to determine property rights as between an enrolled member of the Puyallup Tribe and his non-enrolled wife with respect to unincorporated business…