Legal Opinion
In Re the Estate of Carlson
Washington Supreme Court
Decided January 31, 1963No. 36519PublishedCited by 8 opinions
1Opinion of the CourtDonworth, J.
This appeal involves the important question of whether, under existing statutory provisions, the state may, in computing the amount of the inheritance tax due with respect to the estate of the decedent (which is also subject to the payment of a federal estate tax), base the same on the total value of the estate without first deducting the amount of the federal estate tax.
The facts considered by the trial court in making its decision are stated in the record as follows:
“Arthur A. A. Carlson, a widower and a resident of Thurston County, Washington, died testate on the 9th day of November, 1961.…
2Cases cited18 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Stebbins v. RileySupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Irving Trust Co. v. DaySupreme Court of the United States · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Peoples National Bank v. LivingstonCourt of Appeals of Washington · 1973
- State v. WandellWashington Supreme Court · 1969
- Camden v. PeopleSupreme Court of Colorado · 1974
- Department of Revenue v. HeidnerCourt of Appeals of Washington · 1972
- In re the Estate of PhillipsWashington Supreme Court · 1979
3 more not listed; retrieve them via the Exa API.