Estate of Ackerley v. Dep't of Revenue

SUSAN L. CARLSON SUPREME COURT CLERK IN THE SUPREME COURT OF THE STATE OF WASHINGTON ESTATE OF BARRY A. ACKERLEY, ) ) No. 92791-0 Appellant, ) ) v. ) EnBanc ) WASHINGTON DEPARTMENT OF ) REVENUE, ) ) Respondent. ) Filed FEB 1 6 2011 MADSEN, J.-The Estate and Transfer Tax Act, chapter 83.100 RCW, makes clear that calculating a Washington taxable estate begins with the federal taxable estate and that the Washington definition of "transfer" is the same as the federal definition. Under federal estate tax law, the gift tax paid is included in the taxable estate under the "gross-up rule" and, as…