Legal Opinion
KMS Financial Services, Inc. v. City of Seattle
Court of Appeals of Washington
Decided October 16, 2006No. 56808-6-IPublishedCited by 5 opinions
1Opinion of the Court
146 P.3d 1195 (2006)
KMS FINANCIAL SERVICES, INC., Respondent,
v.
CITY OF SEATTLE, Appellant.
No. 56808-6-I.
Court of Appeals of Washington, Division 1.
September 18, 2006.
Publication Ordered October 16, 2006.
Kent Charles Meyer, City of Seattle Attorneys Office, Seattle, WA, for Appellant.
Scott M. Edwards, Perkins Coie LLP, Seattle, WA, for Respondent.
APPELWICK, C.J.
¶ 1 This is a taxation case. The City of Seattle imposed a business and occupation (B & O) tax on the entire gross income of KMS Financial Services, Inc., a brokerage house based in Seattle. KMS argued that the City taxed earnings…
2Cases cited28 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- 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
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- AVANADE, INC. v. City of SeattleCourt of Appeals of Washington · 2009
- Avanade, Inc. v. City of SeattleCourt of Appeals of Washington · 2009
- Lamtec Corp. v. DEPARTMENT OF REVENUE OF STATECourt of Appeals of Washington · 2009
- Lamtec Corp. v. Department of RevenueCourt of Appeals of Washington · 2009
- Kms Financial Services, Inc. v. City Of SeattleCourt of Appeals of Washington · 2020