Clemency v. Department of Revenue

¶51 (concurring/dissenting) — The majority’s analysis in this case is incorrect and inadequate to decide when federal qualified terminable interest property (QTIP property9) is subject to state estate tax under the Washington Estate and Transfer Tax Act (Act), Laws of 2005, chapter 516. The majority invokes inapplicable principles expressed in cases from the 1930s and 1940s that are outdated in the present context. These cases were decided long before the passage of the more recent federal statutes that govern taxability of QTIP property and are expressly incorporated into the Act.

¶52 The…