Wa State Dept Of Revenue, V Dennis J. Bloch, Estate Of Eva Bloch ( 2014 )


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  •                                                                                                         FILED
    COURT OF APPEALS
    IN THE COURT OF APPEALS OF THE STATE OF WikliiiNfON
    2014 DEC 30   AM 9: 46
    DIVISION II
    STATE OF WASHINGTON
    DENNIS J. BLOCH, Executor of the Estate of                                                  No. 44802 -5 -II
    EVA BLOCH,                                                                                       BY
    OEP' TY
    Respondent,
    v.
    WASHINGTON STATE DEPARTMENT OF                                                         UNPUBLISHED OPINION
    REVENUE, a state agency,
    Appellant.
    MELNICK, J. —          The Department of Revenue appealed a trial court order ordering it to issue
    a   final   release of estate       tax   liability   as   to the Estate   of   Eva Bloch. That order was based on the
    Washington State Supreme Court' s opinion in In re Estate ofBracken, 
    175 Wash. 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 Bloch, 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,
    Wn.2d ,                 
    335 P.3d 398
    ( 2014).    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 ofHambleton, 
    335 P.3d 398
    .
    The Estate concedes 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.
    44802 -5 - II
    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
    

Document Info

Docket Number: 44802-5

Filed Date: 12/30/2014

Precedential Status: Non-Precedential

Modified Date: 4/17/2021