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

Opinion

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WASHINGTON STATE DEPARTMENT OF UNPUBLISHED OPINION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 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 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: