Legal Opinion
Avanade, Inc. v. City of Seattle
Court of Appeals of Washington
Decided July 20, 2009No. 61594-7-IPublishedCited by 9 opinions
1Opinion of the Court
Dwyer, A.C. J.
¶1 This is a taxation case. The sole issue is whether the city of Seattle (City) used an unlawful method to calculate business and occupation (B&O) taxes owed by Avanade, Inc., between January 2000 and June 2004 (the audit period). On cross motions for summary judgment, the superior court ruled that the City properly *294calculated that portion of Avanade’s revenue subject to the B&O tax — revenue obtained from business conducted within Seattle — by using Avanade’s payroll costs to estimate the revenue generated by Avanade’s Seattle employees (the cost apportionment method). Avanade…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
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3Cited by9 opinions
- Maryland State Comptroller of the Treasury v. WynneCourt of Appeals of Maryland · 2013
- IGI Resources, Inc. v. City of PascoCourt of Appeals of Washington · 2014
- Wedbush Securities, Inc. v. City of SeattleCourt of Appeals of Washington · 2015
- PUGET SOUND ENERGY v. City of BellinghamCourt of Appeals of Washington · 2011
- Puget Sound Energy, Inc. v. City of Bellingham, Finance DepartmentCourt of Appeals of Washington · 2011
4 more not listed; retrieve them via the Exa API.