Legal Opinion
Harbor Air Service, Inc. v. Board of Tax Appeals
Washington Supreme Court
Decided March 10, 1977No. 44371PublishedCited by 37 opinions
1Opinion of the CourtHamilton, J.
This appeal concerns a successor's liability for its seller's taxes under RCW 82.32.140 when the successor has complied with Washington's Uniform Commercial Code — Bulk Transfers Article (RCW 62A.6), and the seller has included the Department of Revenue as one of its creditors. 1
In early 1972, respondent agreed to purchase a flight service from Executive Flight Service, Inc. (Executive). On March 14, 1972, respondent gave notice of the impending sale to the Department of Revenue and provided the department with a list of Executive's creditors as required by RCW 62A.6-104(l)(c) 2 and RCW…
2Cases cited8 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Ancheta v. DalyWashington Supreme Court · 1969
- Finch v. MatthewsWashington Supreme Court · 1968
- In Re Estate of BostonWashington Supreme Court · 1971
- Wasem's, Inc. v. StateWashington Supreme Court · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- McDaniels v. CarlsonWashington Supreme Court · 1987
- Saunders v. Lloyd's of LondonWashington Supreme Court · 1989
- Wagner v. WagnerWashington Supreme Court · 1980
- Kramarevcky v. Department of Social & Health ServicesWashington Supreme Court · 1993
- Group Health Cooperative of Puget Sound, Inc. v. Department of RevenueWashington Supreme Court · 1986
32 more not listed; retrieve them via the Exa API.