Hoffman v. Department of Revenue

The Washington State Department of Revenue appeals from a judgment allowing a mortgage debt deduction on a Washington State inheritance tax return. We affirm allowance of the deduction, and remand for determination of the amount.

The Hoffman family had leased and farmed land in Lincoln County since the 1920’s. The mother, though of declining health prior to her death, continued to reside on the family farm, tending her garden and raising chickens. In 1956 the owners of the lease property advised the Hoffmans that the property was to be sold and that the Hoffmans were to be given a right of…