West Bay Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• a proper disclaimer passes the disclaimed interest as if the disclaiming beneficiary predeceased the date of the transfer of the interest (quoting RCW 11.86.041(1))
• a proper disclaimer passes the disclaimed interest as if the disclaiming beneficiary predeceased the date of the transfer of the interest (quoting RCW 11.86.041(1))
• “An intestate interest is created only upon the death of the creator of the interest, i.e., the death of the intestate.”

Source: CourtListener parenthetical corpus (CC0).