In re the Estate of Canning

This appeal by the State of Washington Department of Revenue (Department) certified to this court by the Court of Appeals, Division Two, arises from the probate of the estate of Chester Canning in Pierce County Superior Court. The case presents a somewhat unique procedural and factual situation. It raises issues concerning the Washington inheritance tax laws, RCW Title 83.

Chester Canning died testate in Pierce County on March 13, 1976. He bequeathed his entire estate to his friends, Bennie and Rose Marie Walth.1 Canning's nonintervention will was admitted to probate and Rose Marie Walth was…