Department of Revenue v. Henry

This appeal involves the construction and application of RCW 83.16.020, which permits remainder-men to defer the payment of inheritance tax on their remainder interests until the remaindermen come into possession of their remainder interests. We accepted certification from the Court of Appeals, Division One.

The facts are undisputed. The testator, Langdon Chapin Henry, Jr., died on December 15, 1972, in Seattle, Washington at the age of 61. His will of August 2, 1951, together with the first codicil of May 1, 1968, were admitted to probate on February 2, 1972. The same day Seattle-First…