Legal Opinion
Group Health Cooperative v. City of Seattle
Court of Appeals of Washington
Decided July 21, 2008No. 60301-9-IPublishedCited by 9 opinions
1Opinion of the Court
Dwyer, A.C.J.
¶1 Group Health Cooperative is a state-licensed health maintenance organization (HMO). It alleges that the city of Seattle (City) wrongly assessed business and occupation (B&O) taxes against health care *84premium payments made to it by its customers, as well as against premium payments made by the federal government from the Federal Employee Health Benefits Fund (FEHBF). A controlling statute, RCW 48.14.0201(7), precludes Washington municipalities from assessing local taxes on health care premium payments made to HMOs. Similarly, the Federal Employee Health Benefits Act (FEHBA), 5…
2Cases cited22 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Cockle v. Dept. of Labor and IndustriesWashington Supreme Court · 2001
- Cockle v. Department of Labor & IndustriesWashington Supreme Court · 2001
- Christensen v. EllsworthWashington Supreme Court · 2007
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- AVANADE, INC. v. City of SeattleCourt of Appeals of Washington · 2009
- Avanade, Inc. v. City of SeattleCourt of Appeals of Washington · 2009
- In re the Consolidated Hospital Surcharge Appeals of Gillette Children's Specialty HealthcareCourt of Appeals of Minnesota · 2015
- Parsons v. COMCAST OF CAL./COLO./WASH. ICourt of Appeals of Washington · 2009
- PUGET SOUND ENERGY v. City of BellinghamCourt of Appeals of Washington · 2011
4 more not listed; retrieve them via the Exa API.