Justia Washington Supreme Court Opinion Summaries

Barry Ackerley died in 2011. In 2008 and 2010, Ackerley made substantial gifts of money. On these inter vivos gifts, Ackerley paid the required federal gift taxes, which amounted to over $5.5 million. Upon his death, Ackerley was required under the federal estate tax code to include the value of the gift taxes paid in his federal taxable estate because he died within three years of making the gifts. Ackerley's estate thus included the gift taxes in its federal estate tax return. But when Ackerley's estate filed his Washington estate tax return, it did not include the $5.5 million in federal gift taxes paid as part of the Washington taxable estate. The Department of Revenue issued a notice of assessment, notifying Ackerley's estate that it owed additional Washington estate taxes on the amount of federal gift taxes paid. The Estate and Transfer Tax Act, chapter 83.100 RCW, made clear that calculating a Washington taxable estate begins with the federal taxable estate and that the Washington definition of "transfer" is the same as the federal definition. Under federal estate tax law, the gift tax paid is included in the taxable estate under the "gross-up rule" and, as such, is transferred upon death as part of the entire estate. Following the legislature's clear mandate, the Washington Supreme Court must also find that the gift tax paid is part of the Washington taxable estate and transferred upon death as part of the entire estate. Thus, the DOR properly included the gift tax paid in its assessment of Ackerley's estate. View "Estate of Ackerley v. Dep't of Revenue" on Justia Law

Consolidated cases involved two city of Bellevue (City) firefighters who were diagnosed with malignant melanoma and filed claims for workers' compensation benefits. In both cases, the Board of Industrial Insurance Appeals (Board) denied the firefighters' claims. Both firefighters then appealed the Board's decision to King County Superior Court. Under the Industrial Insurance Act (IIA), Title 51 RCW, a worker injured in the course of employment who suffers from an "occupational disease" is entitled to workers' compensation benefits. The parties disagreed about various aspects of how and whether the presumption in RCW 51.32.185 should operate when a board decision was appealed to superior court. The Supreme Court noted that RCW 51.32.185 reflected a strong social policy in favor of the worker and concluded that: (1) whether the City rebutted the firefighter presumption was a factual determination that was properly given to the jury in Larson, but improperly decided as a matter of law in “Spivey;” (2) RCW 51.32.185 shifted both the burden of production and burden of persuasion to the employer; (3) in “Larson,” jury instruction 9 was proper; and ( 4) Larson was entitled to attorney fees at the Board level. The Court thus affirmed the Court of Appeals' decision in “Larson” and reversed in “Spivey.” View "Spivey v. City of Bellevue" on Justia Law

Petitioner Alyne Fortgang filed a request for documents concerning the elephants at the Woodland Park Zoo (Zoo). She filed a request under the Public Records Act (PRA), which required every government "agency" to make records "available for [public] inspection and copying." Petitioner filed her request with the Woodland Park Zoo Society (WPZS), the private nonprofit that runs the Zoo. WPZS argued that the PRA did not apply to it as a private entity. The Court of Appeals interpreted the statutory word "agency" to include private entities when they act as the functional equivalent of government agencies. Under the Telford analysis, the appellate court concluded WPZS was not the functional equivalent of a government agency, and did not have to produce the records. The Supreme Court agreed and affirmed the Court of Appeals. View "Fortgang v. Woodland Park Zoo" on Justia Law

Clark County Councilor Thomas Mielke filed recall charges essentially alleging that three fellow council members improperly held a vote in executive session, improperly designated The Columbian as the newspaper of record, and did not prevent the county executive from dissolving a county department. The superior court judge dismissed the charges as legally and factually insufficient, which Mielke appealed. Finding no reversible error, the Supreme Court affirmed the trial court. View "In re Recall of Boldt" on Justia Law

The issue this case presented for the Washington Supreme Court's review centered on whether Washington's vested rights doctrine excused compliance with the requirements of a municipal storm water permit. The Washington State Department of Ecology issued the third iteration of a municipal storm water permit pursuant to the Federal Water Pollution Control Act the National Pollutant Discharge Elimination System permitting program (established by the Act). Various permittees appealed this portion of the permit to the Pollution Control Hearings Board, claiming that it violated the vested rights doctrine because it compelled them to retroactively apply new storm water regulations to completed development applications. The Pollution Control Hearings Board held that the vested rights doctrine did not apply to storm water regulations permittees must implement as part of the National Pollutant Discharge Elimination System permitting program. The Court of Appeals reversed, finding that the vested rights doctrine excused compliance with the storm water regulations because they were "land use control ordinances." Finding that the Court of Appeals erred in its judgment, the Supreme Court reversed and reinstated the Pollution Control Hearings Board's order. View "Snohomish County v. Pollution Control Hr'gs Bd." on Justia Law

Multiple cases were consolidated cases in this opinion, all stemming from a 2007 flood of the Chehalis River in Lewis County. In its first review, the Washington Supreme Court considered the trial court's orders dismissing the cases for lack of subject matter jurisdiction; a majority of the Court held that "RCW 4.12.010 relates to venue, not jurisdiction" and therefore "reverse[d] and remand[ed] for further proceedings." the respondents promptly moved to transfer venue to Lewis County in each case. Over the petitioners' objections, the trial court granted the respondents' motions. Those transfer orders were at issue here. The Supreme Court held that respondents did not waive their objections to proper venue for these actions, but that as a matter of statutory interpretation, RCW 4.12.010(1) did not provide for exclusive proper venue in Lewis County. King County was another possible proper venue in accordance with RCW 4.12.020(3) and 4.12.025(3). The Court therefore reversed the trial court's orders transferring venue to Lewis County to the extent those orders were based solely on exclusive proper venue. It was unclear from the record if the trial court considered whether venue should be transferred to Lewis County for the convenience to the witnesses, so the Court remanded for the trial court to exercise its discretion on that issue in a manner consistent with its decision here. View "Ralph v. Weyerhaeuser Co." on Justia Law

At issue in this case was whether a certain governmental charge imposed on Indian tribes was a tax. After the legislature amended a statute to expand the types of tribal property that were eligible for a property tax: exemption, the Muckleshoot Indian Tribe applied for and received an exemption on its Salish Lodge property pursuant to the amendment. As required by statute, the tribe negotiated and paid an amount to the county in lieu of taxes. The issue before the Washington Supreme Court centered on the constitutionality of this payment in lieu of tax (PILT). The Court found that the PILT was not a tax at all but, rather, a charge that tribes pay to compensate municipalities for public services provided to the exempt property. View "City of Snoqualmie v. King County Exec. Constantine" on Justia Law

Island County's board of commissioners hired Susan Drummond and her law office to provide legal services. Providing legal services was among the duties of county prosecuting attorneys as combined civil and criminal county counsel. Island County's prosecuting attorney, Gregory Banks, objected to Drummond's appointment because his office was able and willing to provide the necessary legal advice. Prosecutor Banks brought a quo warranto action challenging Drummond's usurpation of his elected public office. The superior court denied the claim on summary judgment, holding that the board of commissioners had the authority to freely hire outside counsel. The Supreme Court reversed, holding that the county board of commissioners did not possess statutory authority to appoint outside counsel over the objection of an able and willing prosecuting attorney. View "Washington ex rel. Banks v. Drummond" on Justia Law

The City of Bremerton, Kitsap County, and other defendants filed a motion to dismiss a civil suit filed by pro se litigant John Worthington. He responded by filing a special motion to strike under the Washington Act Limiting Strategic Lawsuits Against Public Participation (anti-SLAPP statute). The trial court denied the motion and imposed financial sanctions on Worthington on grounds that the anti-SLAPP motion was frivolous. The Supreme Court found only that the Court of Appeals erred in affirming the trial court on the issue of the monetary sanction: the statute under which authority the trial court used in applying the sanctions was made invalid at the time of Worthington's anti-SLAPP motion. View "Worthington v. City of Bremerton" on Justia Law

Avnet Inc. was a New York corporation, headquartered in Arizona, and a major distributor of electronic components and computer technology worldwide. Avnet sold products through its headquarters in Arizona and through its many regional sales offices, including one in Redmond, Washington. Following an audit, the Washington State Department of Revenue (Department) determined that from 2003 to 2005, Avnet underreported its business and operations (B&O) tax liabilities by failing to include its national and drop-shipped sales in its tax filings. At issue in this appeal was whether national and drop-shipped sales were subject to Washington's B&O tax under the dormant commerce clause and the Department former "Rule 193." The Washington Supreme Court concluded that neither the dormant commerce clause nor Rule 193 barred the imposition of a B&O tax to Avnet's national and drop-shipped sales delivered in Washington. View "Avnet, Inc. v. Dep't of Revenue" on Justia Law