Washington State Wrongly Levied Estate Tax on Community Property

A couple in a committed intimate 40-year relationship each had an undivided half interest in their shared property, so Washington state could only impose estate tax on his portion when he died, a state appeals court affirmed.

The Washington Department of Revenue sought to treat Anneliese Roldan’s entitlement to a half interest in the property as a claim to a portion of Jack Franks’ estate rather than a property interest that existed during the relationship.

The Washington Court of Appeals, Division II, disagreed Tuesday. “As a partner in a committed intimate relationship, Roldan had a property interest in jointly acquired ...