Legal Opinion
B. F. Goodrich Co. v. State
Washington Supreme Court
Decided May 15, 1951No. 31681PublishedCited by 35 opinions
1Opinion of the CourtRobinson, J.
This action was brought to enjoin the recovery of certain business and occupation taxes assessed by the tax commission of the state of Washington. Appellant, The B. F. Goodrich Company, contends that the assessment of these taxes is in violation of the commerce clause of the United States constitution.
Appellant, a New York corporation qualified to do business in the state of Washington, is a manufacturer and wholesaler of various products. It engages in no manufacturing within this state, but its local selling activities are numerous and varied. Those sales, the gross receipts from which,…
2Cases cited17 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
12 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Rena-Ware Distributors, Inc. v. StateWashington Supreme Court · 1970
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1988
- Chicago Bridge & Iron Co. v. Department of RevenueWashington Supreme Court · 1983
- General Motors Corp. v. StateWashington Supreme Court · 1962
30 more not listed; retrieve them via the Exa API.