Legal Opinion
General Motors Corp. v. State
Washington Supreme Court
Decided December 6, 1962No. 36001PublishedCited by 22 opinions
1Opinion of the CourtFinley, C. J.
This action was commenced by respondent cross-appellant, General Motors Corporation, for a refund of certain business and occupation taxes imposed by the State Tax Commission and for injunctive protection against similar assessments in the future.
The taxes involved were measured by gross receipts to General Motors from wholesale sales of automobiles, trucks, parts and accessories to independent retail dealers in the state. Assessments were made pursuant to RCW 82.04. General Motors duly protested the assessments, and hearings were held by the Tax Commission. The hearings resulted in Tax…
2Cases cited12 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
- B. F. Goodrich Co. v. StateWashington Supreme Court · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- Rena-Ware Distributors, Inc. v. StateWashington Supreme Court · 1970
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1988
- Dravo Corp. v. City of TacomaWashington Supreme Court · 1972
17 more not listed; retrieve them via the Exa API.