Wicks v. Papaleo

¶1 Josephine Jensen Papaleo (Jo1), as trustee of the Jensen Family Trust (Trust) established by her father, Leon Jensen, appeals the superior court’s ruling that the estate taxes attributable to non-Trust property be statutorily apportioned pursuant to the Washington Uniform Estate Tax Apportionment Act of 2005 (RCW 83.110A-.030(1)). Jo, as trustee, paid the estate taxes attributable to both Trust and non-Trust property from the Trust. Jo argues that the Trust gave her the discretion to pay all estate taxes attributable to Trust and non-Trust property from the Trust assets. We hold that the…