Legal Opinion
KMS Financial Services, Inc. v. City of Seattle
Court of Appeals of Washington
Decided September 18, 2006No. 56808-6-IPublishedCited by 11 opinions
1Opinion of the CourtAppelwick, C.J.
¶1 This is a taxation case. The city of Seattle (City) imposed a business and occupation (B&O) tax on the entire gross income of KMS Financial Services, Inc., a brokerage house based in Seattle. KMS argued that the City taxed earnings beyond its constitutional power and sought a refund of the tax. Both parties filed motions for summary judgment. The trial court granted KMS’s motion and denied the City’s motion. The City appeals. We reject KMS’s argument that the City’s tax violates equal protection. We agree with KMS that by seeking to tax income generated by extraterritorial activities, the…
2Cases cited28 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by11 opinions
- AVANADE, INC. v. City of SeattleCourt of Appeals of Washington · 2009
- Avanade, Inc. v. City of SeattleCourt of Appeals of Washington · 2009
- Sound Infiniti, Inc. v. SnyderCourt of Appeals of Washington · 2008
- KMS Financial Services, Inc. v. City of SeattleCourt of Appeals of Washington · 2006
- Lamtec Corp. v. DEPARTMENT OF REVENUE OF STATECourt of Appeals of Washington · 2009
6 more not listed; retrieve them via the Exa API.