In re Estate of Hambleton (Majority)
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In 2013, the legislature amended the Estate and Transfer Tax Act in response to the Washington Supreme Court's decision in "In re Estate of Bracken," 290 P.3d 99 (2012), in which the Court narrowly construed the term "transfer." The amendment allowed the Department of Revenue (DOR) to tax qualified terminable interest property (QTIP) as part of a surviving spouse's estate. A QTIP trust is created by a deceased spouse and gives the surviving spouse a life interest in the income or use of trust property. In consolidated cases, the estates of Hambleton and Macbride challenged the amendment on a variety of grounds. The Supreme Court rejected the Estates' challenges, reversed summary judgment in In re Estate of Hambleton, and affirmed the summary judgment in In re Estate of Macbride.
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