The question suggested by this topic has not been passed upon by the Supreme Court of this state and has already proven troublesome in a good many pending estates. In this paper, the problem will be discussed from the standpoint of the local inheritance tax and community property statutes, without any especial attention to the similar question which arises under the federal estate tax laws. However, while the state tax and the Federal tax are undoubtedly fundamentally different in their nature, it is thought that the solution of the problem as to the state tax will likewise solve it as to the Federal tax, and that any discussion of the problem with reference to one tax is largely applicable to the other.
Judson F. Falknor,
Liability of the Entire Community Estate for the Payment of State Inheritance Tax Where Husband Undertakes to Dispose of Entire Community Estate by Will and Wife Elects to Take under the Will,
Wash. L. & Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol5/iss2/2