Legal Opinion
Fidelity Title Co. v. Department of Revenue
Court of Appeals of Washington
Decided November 17, 1987No. 9939-0-IIPublishedCited by 11 opinions
1Opinion of the CourtWorswick, J.
The Department of Revenue appeals a superior court determination that Fidelity Title Company should be classified, for business and occupation tax purposes, as an abstract, title insurance and escrow business (WAC 458-20-156) instead of as an insurance agent (WAC 458-20-164). The latter classification would result in a tax more than twice as much as would the former. We affirm.
This litigation began when the Department assessed Fidelity for a deficiency following an audit. Fidelity paid the tax and appealed directly to the Superior Court pursuant to RCW 82.32.180, rather than to the Board of…
2Cases cited6 opinions
- Time Oil Co. v. StateWashington Supreme Court · 1971
- Sonitrol Northwest, Inc. v. City of SeattleWashington Supreme Court · 1974
- Crown Zellerbach Corp. v. StateWashington Supreme Court · 1954
- Coast Pacific Trading, Inc. v. Department of RevenueWashington Supreme Court · 1986
- Downtown Traffic Planning Committee v. RoyerCourt of Appeals of Washington · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Association of Washington Business v. Department of RevenueWashington Supreme Court · 2005
- GMAC Mortgage, LLC v. First American Title InsuranceMassachusetts Supreme Judicial Court · 2013
- First American Title Insurance v. Department of RevenueWashington Supreme Court · 2001
- Safeway, Inc. v. Deparment of RevenueCourt of Appeals of Washington · 1999
- Safeway, Inc. v. Department of RevenueCourt of Appeals of Washington · 1999
6 more not listed; retrieve them via the Exa API.