Death Taxes in 2005 — Washington Update

On February 3, 2005, the Supreme Court for the State of Washington in Estate of Hemphill v. State of Washington determined that the state estate tax as currently codified is too ambiguous to create a tax burden on the estate of a decedent who dies after January 1, 2002.

An earlier posting on this blog describes this case in more detail.

Special thanks to Wendy C. Gerzog for her suggestion to include a reference to this case in the State Death Taxes in 2005 chart.