Estate Of Robert Mason v. Dept. Of Revenue

Opinion

FILED COURT OF APPEAL. DIVISION II

20E1 DEC - 2 AM 9: 00 IN THE COURT OF APPEALS OF THE STArtgMA, WWNGTON

DIVISION II

ESTATE OF ROBERT J. MASON, by No. 45038 -1 - 1I and through its Personal Representative,

Respondent, UNPUBLISHED OPINION v.

STATE OF WASHINGTON, DEPARTMENT OF REVENUE,

Appellant.

MAXA, 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 Robert J. Mason. That

order was based on our Supreme Court' s opinion in In re Estate of Bracken, 175 Wn.2d

549, 290 P. 3d 99 ( 2012). In response to Bracken, in 2013 the legislature amended the

Estate and Transfer Tax Act, chapter 83. 100 RCW, retroactive to estates of decedents,

like Mason, who died on or after May 17, 2005. Challenges to those amendments,

including their retroactivity, were brought by estates and considered by the Supreme

Court in In re Estate of Hambleton, 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 45038 -1 - II

398 ( 2014). 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: