Legal Opinion
P. Lorillard Co. v. City of Seattle
Court of Appeals of Washington
Decided March 12, 1973No. 1273-1PublishedCited by 8 opinions
1Opinion of the CourtCallow, J.
P. Lorillard Company, a distributor of cigarettes, brought an action for refund of business and occupation taxes paid under protest to the City of Seattle from July 22, 1965, through July 24, 1967, together with accrued interest.
The taxes paid were measured as a percentage of gross proceeds derived from engaging in business within the city, including the gross.proceeds of cigarette sales.
RCW 82.02.020 read, during the period with which we are concerned:
The state preempts the field of imposing taxes upon retail sales of tangible personal property, the use of tangible personal property,…
2Cases cited27 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United Tavern Owners v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1971
- State Ex Rel. Pac. T. T. Co. v. D.P.S.Washington Supreme Court · 1943
- Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of RevenueWashington Supreme Court · 1972
- State ex rel. Pacific Telephone & Telegraph Co. v. Department of Public ServiceWashington Supreme Court · 1943
22 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Port of Seattle v. Washington Utilities & Transportation CommissionWashington Supreme Court · 1979
- William Clairmont, Inc. v. StateNorth Dakota Supreme Court · 1977
- Holliday v. Xerox Corp.District Court, E.D. Michigan · 1982
- P. Lorillard Co. v. City of SeattleWashington Supreme Court · 1974
- Mescalero Apache Tribe v. O'cheskeyCourt of Appeals for the Tenth Circuit · 1980
3 more not listed; retrieve them via the Exa API.