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Legal Opinion

ETCO, Inc. v. Department of Labor & Industries

Court of Appeals of Washington

Decided July 6, 1992No. 28092-9-IPublishedCited by 21 opinions

1Opinion of the CourtForrest, J.

The appellants claim the Superior Court erred in dismissing their appeal from the Board of Industrial Insurance Appeals (the Board) for lack of jurisdiction because it applied an improper statutory requirement. We agree and remand.

The appellants are all factory representatives conducting business in King County (the firms). The Department of Labor and Industries (the Department) issued each firm a notice and order of assessment for industrial insurance taxes due for a 2-year period. The firms appealed the decision to the Board and the Board ruled in favor of the Department. The firms appealed…

2Cases cited10 opinions

  1. Hizey v. CarpenterWashington Supreme Court · 1992
  2. Pacific Steamship Co. v. PetersonSupreme Court of the United States · 1928
  3. In Re the Estate of LittleWashington Supreme Court · 1986
  4. General Telephone Co. of the Northwest, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1985
  5. Motel v. Department of Labor & IndustriesWashington Supreme Court · 1987

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3Cited by21 opinions

  1. Kish v. Insurance Co. of North AmericaWashington Supreme Court · 1994
  2. In re the Personal Restraint of StockwellWashington Supreme Court · 2014
  3. State Ex Rel. Gallwey v. GrimmWashington Supreme Court · 2002
  4. State ex rel. Gallwey v. GrimmWashington Supreme Court · 2002
  5. Maytown Sand & Gravel, LLC v. Thurston CountyWashington Supreme Court · 2018

16 more not listed; retrieve them via the Exa API.

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