Legal Opinion
Medical Consultants Northwest, Inc. v. State
Court of Appeals of Washington
Decided December 5, 1997No. 20489-4-II, 20544-1-IIPublishedCited by 18 opinions
1Opinion of the CourtHunt, J.
The State of Washington appeals the trial court’s order to refund to Medical Consultants Northwest, Inc. (MCN) excess business and occupation taxes collected, plus interest. The trial court ruled that payments received by MCN were not taxable as gross income because they were not compensation for services provided by MCN. We affirm.
FACTS
A. Procedure
MCN filed a lawsuit to recover taxes paid under protest to the State Department of Revenue (“the Department”) in 1991 and 1994. MCN alleged that the Department erroneously assessed a business and occupation tax against certain payments MCN received…
2Cases cited14 opinions
- Oscanyan v. Arms Co.Supreme Court of the United States · 1881
- Best v. District of ColumbiaSupreme Court of the United States · 1934
- Bering v. ShareWashington Supreme Court · 1986
- Our Lady of Lourdes Hospital v. Franklin CountyWashington Supreme Court · 1993
- Estill v. Sisters of CharityWashington Supreme Court · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Washington Imaging Services, LLC v. Department of RevenueWashington Supreme Court · 2011
- Imaging Services v. State Dept. of RevenueWashington Supreme Court · 2011
- Pilcher v. StateCourt of Appeals of Washington · 2002
- Pilcher v. Department of RevenueCourt of Appeals of Washington · 2002
- Glen Park Associates, L.L.C. v. Department of RevenueCourt of Appeals of Washington · 2003
13 more not listed; retrieve them via the Exa API.