Estate Tax Suit Doesn’t Belong in Appeals Court, Judge Suggests

A Washington state judge on Thursday suggested that the appeals court doesn’t have jurisdiction over an estate’s lawsuit accusing tax authorities of improperly disallowing an $850,000 deduction.

The estate representative and Washington State Department of Revenue mistakenly filled a form requesting direct review by the appellate court. Direct review is meant for challenges to government actions that require an administrative hearing with an agency, a step that didn’t happen here.

The Washington Court of Appeals still has jurisdiction over the tax deduction suit despite the erroneous request, Shannon R. Jones, an attorney for the estate of Fay M. Ainsworth, told ...