In re the Estate of Norton

Schultheis, J.*

The Washington State Department of Revenue appeals from an order of the trial court granting the motion of Lynn Marie Hall and Carol Ann Barker as corepresentatives of the estate of Velma Norton (Estate) for summary judgment, dismissing the claim for inheritance tax by the Department, further ordering the Department to issue an inheritance tax release to the Estate.

Velma A. Norton died on April 1, 1978. The copersonal representatives of her estate filed a state inheritance tax return indicating the gross value of her separate real estate as $181,955. This amount consisted of…