In re Estate of Marco J. Heidner
1972.WA.40285 500 P.2D 1284; 7 WASH. APP. 488
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Descrição da editora
This is a dispute between the Inheritance Tax Division of the Department of Revenue and the executors of an estate as to the amount of state inheritance tax due. More precisely, the issue is whether or not, for inheritance tax purposes, the amount of federal estate tax paid may be deducted from the net taxable estate prior to calculating the taxable value of the interest of a life estate under a trust established by the residuary clause of a will.
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