Legal Opinion
Kinnear v. Hertz Corp.
Washington Supreme Court
Decided January 29, 1976No. 43811PublishedCited by 8 opinions
1Opinion of the CourtHunter, J.
This case concerns the validity of article 8 of the Multistate Tax Compact, RCW 82.56.010-.050, and the application of its joint audit provisions to corporations, such as the appellant Hertz Corporation, that operate multistate businesses.
Article 8 of the Multistate Tax Compact states:
1. This article shall be in force only in those party states that specifically provide therefor by statute.
2. Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records or other documents may request the commission to perform the audit on its…
2Cases cited22 opinions
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States Steel Corp. v. Multistate Tax CommissionSupreme Court of the United States · 1978
- Hontz v. StateWashington Supreme Court · 1986
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
- PacifiCorp v. Department of RevenueMontana Supreme Court · 1992
- United States Steel Corporation v. Multistate Tax CommissionDistrict Court, S.D. New York · 1976
3 more not listed; retrieve them via the Exa API.