Legal Opinion
Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of Wa
Court of Appeals of Washington
Decided September 5, 2018No. 50080-9PublishedCited by 1 opinion
1Opinion of the Court
Filed Washington State Court of Appeals Division Two September 5, 2018 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II LOWE’S HOME CENTERS, LLC, No. 50080-9-II Appellant, v. DEPARTMENT OF REVENUE, STATE OF PUBLISHED OPINION WASHINGTON, Respondent. JOHANSON, J. — In this state tax refund claim case, Lowe’s Home Centers LLC appeals the superior court’s order denying Lowe’s a tax refund on cross motions for summary judgment filed by the Department of Revenue (DOR) and Lowe’s. Lowe’s customers made retail purchases using Lowe’s credit cards issued by GE Capital Financial Inc. and…
2Cases cited32 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Keck v. CollinsWashington Supreme Court · 2015
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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3Cited by1 opinion
- Lowe's Home Ctrs., LLC v. Dep't of RevenueWashington Supreme Court · 2020