Legal Opinion
Peters v. Sjoholm
Washington Supreme Court
Decided July 30, 1981No. 46865-6PublishedCited by 18 opinions
1Opinion of the Court
Utter, J. —
The Department of Revenue seized petitioner's bank account as payment for delinquent taxes under RCW 82.32.210, .220 and .235. The trial court granted a summary judgment in favor of the State, its employee, and the defendant bank. We affirm.
Following an audit of petitioner Gene Peters' business, the Department found him delinquent in his excise taxes in the amount of $1,505.14. The Department issued a tax assessment for the delinquency and mailed a copy to petitioner. RCW 82.32.050. When Peters failed to satisfy the delinquency, the Department issued a tax warrant, under its…
2Cases cited21 opinions
- Katz v. United StatesSupreme Court of the United States · 1967
- Rakas v. IllinoisSupreme Court of the United States · 1979
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Ingraham v. WrightSupreme Court of the United States · 1977
- United States v. MillerSupreme Court of the United States · 1976
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Tyler Pipe Industries, Inc. v. Department of RevenueWashington Supreme Court · 1982
- Black Canyon Racquetball Club, Inc. v. Idaho First National BankIdaho Supreme Court · 1991
- Department of Retirement Systems v. KralmanCourt of Appeals of Washington · 1994
- Whiteside v. State of Wash.District Court, E.D. Washington · 1982
- Kirkland v. Department of RevenueCourt of Appeals of Washington · 1986
13 more not listed; retrieve them via the Exa API.