Nancy Toland Richards, Et Al., Respondents V. Dept. Of Revenue, Appellant

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
DIVISION II
NANCY TOLAND RICHARDS and
CATHERINE TOLAND LILE, Personal
Representatives of the Estate of John T. Toland,
No. 45045-3-II
Respondents,
v.
STATE OF WASHINGTON, DEPARTMENT
OF REVENUE,
UNPUBLISHED OPINION
Appellants.
MELNICK, J. — The Department of Revenue appealed a judgment in favor of Nancy Toland
Richards and Catherine Toland Lile in their capacities as personal representatives of the Estate of
John T. Toland. Richards and Lile now concede that the Washington State Supreme Court’s
decision in In re Estate of Hambleton, 181 Wn.2d 802, 335 P.3d 398 (2014), cert. denied, 138 S.
Ct. 318 (2015), is controlling and resolves this appeal in the Department’s favor.
We accept the concession. The trial court’s judgment is reversed and remanded with
instructions to enter judgment in the Department’s favor on the principal tax issue and to remand
the case to the Department for determination of the additional issues. See Osborne v. Dep’t of
Revenue, noted at 189 Wn. App. 1029, 2015 WL 4760567.
Filed
Washington State
Court of Appeals
Division Two
May 10, 2016

45045-3-II
2
A majority of the panel having determined that this opinion will not be printed in the
Washington Appellate Reports, but will be filed for public record in accordance with RCW 2.06.040,
it is so ordered.
Melnick, J.
We concur:
Worswick, J.
Bjorgen, C.J.