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<DIV>Not really. It is a small value and we are only coming up with about
$350 even after adding all the interest and penalties. It is just
irritating.</DIV>
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<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=white@livengoodlaw.com
href="mailto:white@livengoodlaw.com">John White</A> </DIV>
<DIV><B>Sent:</B> Friday, November 21, 2014 11:49 AM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</A>
</DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] Excise tax and penalties for decedent - grant
county</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue'>Is it
worth doing an adjudication and incorporating into the order explicit vesting of
the real property in the husband? We have done something similar in Grant
County and others so that there is a recordable document.<o:p></o:p></SPAN></P>
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style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: black; LINE-HEIGHT: 115%'>John
J. White, Jr.</SPAN></B><SPAN
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style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: black; LINE-HEIGHT: 115%'>425.822.9281
Ext. 7321 <o:p></o:p></SPAN></P>
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href="http://livengoodlaw.com/person/john-j-white-jr/"><SPAN
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| </SPAN><SPAN
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href="http://livengoodlaw.com/"><SPAN
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<P class=MsoNormal><U><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue'>Tax
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<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"'>
wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<B>On Behalf Of </B>Josh Grant<BR><B>Sent:</B> Friday, November 21, 2014 11:32
AM<BR><B>To:</B> wsbar; wsbar trust<BR><B>Subject:</B> [WSBAPT] Excise tax and
penalties for decedent - grant county<o:p></o:p></SPAN></P></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>H&W owned real
property. W died in 2009. H died 2014. Son is PR. Pr has
an P&S for a new buyer. PR is happy to pay the normal excise tax on this
sale.<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>Title company is
allowing sale of W’s interest based on our affidavit to clear title, so no
probate needed for W. <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>Grant County indicates
that we have to pay additional excise tax and penalties and interest from 2009
til now on the transfer from W to H... and they base that on a sale price = 1/2
of the assessed value.<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>there was no sale back
in 2009. If we did a probate of W’s estate, they would have to file a PR
deed without any excise tax. It isn’t enough of an excise tax to justify
doing a probate.<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>any other counties
doing this?<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>Joshua F. Grant,
PS<BR>Attorney at Law<BR>P. O. Box 619<BR>Wilbur, WA 99185<BR>tel 509 647
5578<BR>fax 509 647 2734<o:p></o:p></SPAN></P></DIV></DIV></DIV></DIV>
<P>
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