In re the Estate of Lambrecht

Citations

• 112 Wash. 645
• 192 P. 1018
• 1920 Wash. LEXIS 793

Syllabus

<p>Taxation (226)-—-Inheritance Tax—Deduction oe Debts—Necessity of Administration. Rem. Code, -§ 9182, providing that tbe deduction, of debts of tbe estate in computing tbe inheritance tax shall not be made unless the same are allowed or established within the time provided by law unless otherwise ordered by the judge of the proper county, has no-application where there was no administration of the estate, administration having been dispensed with by agreement between the creditors and heirs, who paid the debts within the time prescribed by the general statute of limitations.</p> <p>Same (226)—Interest on Tax—Statutes. An inheritance tax, which is not paid within fifteen months from the date of the testator’s death draws interest from that date, under Rem. Code, § 9182, providing that the inheritance tax shall draw lawful interest until paid and shall be a lien on the estate from the death of the testator, and Id., § 9192, providing that all taxes not paid within fifteen months from the death of the testator shall draw interest at the legal rate until paid.</p> <p>Costs (59, 72)—On Appeal—Apportionment—Discretion. Where an appeal from a judgment for an inheritance tax of $9.11 was taken by the state tax commissioner for the purpose of testing the law, and was not contested and was modified only to the extent of allowing interest thereon for fifteen months, the appellant will not be allowed the costs of the appeal.</p>