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Exemptions Of Remainder Interests In The Inheritance Tax Statute Of The State Of Washington, Earl K. Nansen

Washington Law Review

Three recent cases involving the application of the inheritance tax statute of the State of Washington have raised some problems which should receive immediate attention. The statute provides three different schedules of rates, the schedule applicable to any gift being determined by the relationship of the beneficiary to the deceased. Class A includes any devise, bequest, legacy, gift or beneficial interest to any property or income therefrom which shall pass to or for the use or benefit of any grandfather, grandmother, father, mother, husband, wife, child or stepchild, or any lineal descendant of the deceased. The schedule of rates for …