In Re the Estate of Hitchman

I dissent. The broad issue is whether a beneficiary is liable for inheritance tax in effect at the time of the decedent's death but which was repealed before the tax was due.

RCW 83.04.010 imposed an inheritance tax to be determined as provided in other parts of RCW Title 83. Initiative 402, codified as RCW 83.100, was passed by the voters in November 1981. It repealed all of RCW Title 83, effective January 1, 1982. RCW 83.100.900.

This controversy arose because the decedent died April 17, 1981, while the inheritance tax was in effect, but the tax was not due until January 17, 1982, RCW…