Legal Opinion
Chicago Bridge & Iron Co. v. Department of Revenue
Washington Supreme Court
Decided February 17, 1983No. 48133-4PublishedCited by 23 opinions
1Opinion of the CourtBrachtenbach, J.
Appellant Chicago Bridge & Iron Company (CBI) seeks a refund of a portion of business and occupation (B & 0) taxes paid on the gross receipts of sales of goods designed, manufactured, and installed for customers in Washington, but contracted for outside the state. CBI contends the tax is unconstitutional as a violation of due process (U.S. Const, amend. 14, § 1 and Const, art. 1, § 3) and the commerce clause (U.S. Const, art. 1, § 8, cl. 3). The trial court found the tax constitutional and denied CBI's refund request. We accepted direct review and affirm.
CBI is an Illinois corporation…
2Cases cited27 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- 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
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
22 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- United Parcel Service, Inc. v. Department of RevenueWashington Supreme Court · 1984
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- Tyler Pipe Industries, Inc. v. Department of RevenueWashington Supreme Court · 1986
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1988
18 more not listed; retrieve them via the Exa API.