Legal Opinion
Digital Equipment Corp. v. Department of Revenue
Washington Supreme Court
Decided May 23, 1996No. 62414-3PublishedCited by 19 opinions
1Opinion of the CourtSmith, J.
— Digital Equipment Corporation seeks direct review by this court of a Thurston County Superior Court order on summary judgment dismissing Digital’s action for refund of or credit for business and occupation (B&O) taxes paid to the State of Washington between January 1, 1983 and August 11, 1987. We granted review. We affirm only the dismissal.
QUESTIONS PRESENTED
The questions presented in this case are: (1) whether United States Supreme Court decisions rendered subsequent to this court’s 1988 decision in National Can II1 have undermined that holding, which denied retroactive application of the…
2Cases cited17 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
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3Cited by19 opinions
- State v. AtsbehaWashington Supreme Court · 2001
- State v. AtsbehaWashington Supreme Court · 2001
- W.R. Grace & Co. v. Department of RevenueWashington Supreme Court · 1999
- Carrillo v. City of Ocean ShoresCourt of Appeals of Washington · 2004
- Carrillo v. City of Ocean ShoresCourt of Appeals of Washington · 2004
14 more not listed; retrieve them via the Exa API.