Legal Opinion
Ford Motor Co. v. City of Seattle
Washington Supreme Court
Decided April 12, 2007No. Nos. 77167-7; 77516-8PublishedCited by 66 opinions
1Opinion of the Court
¶1 We granted direct review of two separate trial court orders that upheld the imposition by the cities of Seattle and Tacoma of a business and occupation (B&O) tax upon the Ford Motor Company for its activities related to being in the business of making wholesale sales to dealers. Ford filed separate legal actions against both cities in order to recover B&O taxes, interest, and penalties it paid. We now review whether the cities used the proper tax classification and tax measure in calculating Ford’s B&O taxes. We conclude that they did and consequently affirm the determinations of both…
2Cases cited35 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
30 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
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- PHOENIX DEVELOPMENT, INC. v. City of WoodinvilleWashington Supreme Court · 2011
61 more not listed; retrieve them via the Exa API.