Education Commons^™

Trust Planning And The Washington State Capital Gains Tax, Jadrian M. Coppieters

Seattle University Law Review SUpra

On April 25, 2021, the Washington state legislature enacted a new state capital gains tax. Prior to the enactment of the new state capital gains tax, Washington had been one of the few states that did not impose a tax on either income or capital gains. The limitations imposed by the Washington state constitution have forced the legislature to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the …

Deodand, Brian L. Frye

Seattle University Law Review SUpra

Deodands are a delightful example of a common law doctrine that caused something to happen: the Crown was enabled to tax tortfeasors. But not in a way anyone expected at the time or anyone understands today. Look on their logic and despair. You’ll never figure it out, no matter how hard you try. And that’s what makes them so lyrical. The concept of the deodand is beautiful even though we can’t understand it. Or rather, it’s beautiful because we can’t understand it. If we understood deodands, surely they would be as prosaic as life insurance and conceptual art.

In 1964, …