State v. Strong

Citations

• 119 Wash. 426
• 206 P. 1
• 1922 Wash. LEXIS 817

Syllabus

<p>Taxation (226) — Inheritance Tax — Interest—Statutes—“Necessary Litigation.” Rem. Comp. Stat., § 11210, tolling the fifteen months within which inheritance taxes must be paid in order to avoid interest charges, if by reason of “necessary litigation” the sum due could not be determined within that period, is not limited to questions concerning the computation, but includes unsuccessful litigation disputing the right of the state to collect the tax.</p> <p>Same (226). The fact that the right of the state to collect an inheritance was unsuccessfully contested, does not show that the litigation was not “necessary” within Rem. Comp. Stat., ,§ 11210, tolling the time for payment during “necessary” litigation, where the contest was in good faith and of such doubt as to lead the trial court into error.</p>