In re the Estate of Gunderson

Under RCW 83.16.020, the estates of Roy H. Gunderson, Arthur E. Edwards and Blanche M. Burroughs seek to defer payment of inheritance tax attributable to remainder interests. By agreement of counsel, the cases were heard together in the trial court on stipulated facts and they were decided upon motions for summary judgment. The Department of Revenue (Department) denied the requests for deferral in all instances; however, the trial court decreed otherwise and it allowed the deferrals in full as sought by Edwards and Burroughs. While a deferral was also granted in Gunderson, the amount allowed…