Legal Opinion
Dravo Corp. v. City of Tacoma
Washington Supreme Court
Decided May 4, 1972No. 41906PublishedCited by 30 opinions
1Opinion of the CourtStafford, J.
This is an appeal from a judgment of the superior court declaring a portion of Tacoma’s business and occupation tax unconstitutional. The challenged provision imposed a tax on the gross receipts of contracts made with the city, whether performed within or without its boundaries.
In 1964, pursuant to the authority of RCW 35.92.050, Tacoma issued an invitation for bids to build the Mossyrock dam, powerhouse and appurtenances on property it had acquired for that purpose in Lewis County. Section 1.08 of the Instructions to Bidders gave notice that Tacoma’s business and occupation tax (hereinafter…
2Cases cited29 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
24 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Western Telepage, Inc. v. City of TacomaWashington Supreme Court · 2000
- Western Telepage, Inc. v. City of Tacoma Department of FinancingWashington Supreme Court · 2000
- Nordstrom Credit, Inc. v. Department of RevenueWashington Supreme Court · 1993
- City of Puyallup v. Pacific Northwest Bell Telephone Co.Washington Supreme Court · 1982
- Larson v. Seattle Popular Monorail AuthorityWashington Supreme Court · 2006
25 more not listed; retrieve them via the Exa API.