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    <p>Couldn't this fit within the partnership exception?  The question
      doesn't say when this occurred, but at one point you could hold
      partnership property in the name of one or more of the partners. 
      I think that may have changed (seem to recall, but too lazy to
      look it up), so when the deed was recorded might matter.</p>
    <p>That would seemingly fit within the facts.<br>
    </p>
    <pre class="moz-signature" cols="72">Kary L. Krismer
John L. Scott, Inc. 
206 723-2148</pre>
    <b><span style="color:#00B050"></span></b><o:p></o:p>
    <blockquote type="cite"
      cite="mid:9C384B68-3C1D-43B3-8150-B175102A0735@pleasantslaw.com">
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            <p class="MsoNormal"><b>From:</b>
              <a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
              <a class="moz-txt-link-rfc2396E" href="mailto:wsbarp-bounces@lists.wsbarppt.com"><wsbarp-bounces@lists.wsbarppt.com></a>
              <b>On Behalf Of </b>Jon Fritzler<br>
              <b>Sent:</b> Wednesday, February 05, 2020 2:55 PM<br>
              <b>To:</b> WSBA Real Property Listserv
              <a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
              <b>Subject:</b> [WSBARP] Real estate excise tax<o:p></o:p></p>
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        <p class="MsoNormal"> <o:p></o:p></p>
        <p class="MsoNormal"><span
            style="font-size:12.0pt;font-family:"Arial",sans-serif">Client’s
            sister contributed a significant amount of money to purchase
            of property that is titled in name of client and her
            husband. Client and her husband now want to add client’s
            sister to the title. Is there a real estate excise tax
            exemption that applies?</span><o:p></o:p></p>
        <p class="MsoNormal"><span
            style="font-size:12.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
        <p class="MsoNormal"><span
            style="font-size:12.0pt;font-family:"Arial",sans-serif">Sincerely,<br>
            Jon M. Fritzler<br>
            Attorney at Law<br>
            PO Box 61451<br>
            Vancouver, WA 98666<br>
            Tel. 360.818.4431<br>
            Eml <a href="mailto:fritzlerlaw@outlook.com"
              moz-do-not-send="true"><span style="color:blue">fritzlerlaw@outlook.com</span></a><br>
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