In Re the Estate of Hitchman

100 Wn.2d 464 (1983)

670 P.2d 655

In the Matter of the Estate of ROBERT B. HITCHMAN.

No. 49093-7.

The Supreme Court of Washington, En Banc.

October 20, 1983.

Kenneth O. Eikenberry, Attorney General, and William B. Collins and James R. Watt, Assistants, for appellant.

Bogle & Gates and Ronald T. Schaps, for respondent.

Alan L. Wicks and Michael F. Rodin, amici curiae.

UTTER, J.

This case raises the question of whether the recent revision of our inheritance tax laws applies to every estate for which taxes did not become due until after the new law's effective date or to only those estates of decedents…