State v. Parshall

The question here for our decision is whether the Federal estate tax on the decedent’s estate, which was subject to both the Federal estate tax and the state inheritance tax, is to be paid from the residue of the estate or from specific bequests as directed by the will. *88There is no contest between the beneficiaries, who are in classes B and C (RCW 83.08.030, 83.08.040). The inheritance tax division alone appeals.

RCW 83.40.050 provides in part as follows:

“In all estates the amount of the federal estate tax, as paid by the estate, shall be deducted as a claim or indebtedness against the estate:…