Estate Of Louise G. Lovekin, V State Of Wa Dept Of Revenue ( 2014 )

FILED
COURT OF APPEALS
DIVISION II
20I11 DEC ... 2 AN 8: 59
STATE OF WASHINGTON
By
IN THE COURT OF APPEALS OF THE STATE OF ' tNGTON
DIVISION II
ESTATE OF LOUISE G. LOVEKIN, by and No. 44867 -0 -II
through its Personal Representative, OSGOOD
S. LOVEKIN, JR.,
Respondent,
v.
STATE OF WASHINGTON, DEPARTMENT UNPUBLISHED OPINION
OF REVENUE,
Appellant.
LEE, J. — The Department of Revenue appealed a trial court order ordering it to refund
Washington State estate tax paid by the Estate of Louise G. Lovekin on the value of QTIP included
in the estate and to pay the Estate' s attorney fees and costs. That order was based on the
Washington State Supreme Court' s opinion in In re Estate ofBracken, 175 Wn.2d 549, 290 P. 3d
99 ( 2012). In response to Bracken, the legislature amended the Estate and Transfer Tax Act,
chapter 83. 100 RCW, in 2013, retroactive to estates of decedents, like Lovekin, who died on or
after May 17, 2005. Challenges to those amendments, including their retroactivity, were brought
by estates and considered by the Washington State Supreme Court in In re Estate ofHambleton,
No. 89419 -1. This appeal was stayed pending a decision in Hambleton. On October 2, 2014, the
Court issued its opinion in Hambleton, upholding the validity of the 2013 amendment. In re Estate
of Hambleton, Wn.2d , 335 P. 3d 398 ( 2014).
No. 44867 -0 -II
The Department and the Estate agree that the Hambleton opinion resolves this appeal in
favor of the Department and that the trial court' s order should be reversed. Accordingly, we
reverse the trial court' s order in favor of the Estate and remand to the trial court for entry of
judgment in favor of the Department without an award of fees or costs to either party. The mandate
will issue upon filing of this opinion.
A majority of the panel having determined that this opinion will not be printed in the
Washington Appellate Reports, but will be filed for public record in accordance with RCW 2. 06. 040,
it is so ordered.
We concur:
2