Legal Opinion
Public Utility District No. 2 v. State
Washington Supreme Court
Decided May 17, 1973No. 41996, 41997PublishedCited by 8 opinions
1Opinion of the Court
*234Utter, J.
Two public utility districts brought actions to recover state taxes paid, alleging such taxation discriminated against or burdened interstate commerce in violation of article 1, section 8, clause 3 of the United States Constitution. The utilities prevailed in' superior court, and the State of Washington appeals.
The sole question under the facts in this appeal is whether the public utility tax imposed pursuant to RCW 82.16.020,1 which permits in its measurement gross income derived from sales of power by the Washington public utility districts to the Oregon utilities (RCW 82.16.050),2…
2Cases cited29 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
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3Cited by8 opinions
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- Standard Pressed Steel Co. v. Department of RevenueCourt of Appeals of Washington · 1973
- Puget Sound Energy v. Department of RevenueCourt of Appeals of Washington · 2010
- Arizona Public Service Co. v. O'CHESKYNew Mexico Supreme Court · 1978
- Puget Sound Energy v. State, Dept. of Rev.Court of Appeals of Washington · 2010
3 more not listed; retrieve them via the Exa API.