H & B COMMUNICATIONS CORP. v. City of Richland
Washington Supreme Court
1Opinion of the CourtWright, J.
This case involves a challenge by the appellant, H & B Communications Corporation, to the constitutionality of a business and occupation tax levied by the respondent, City of Richland, Washington, on the gross revenues earned by appellant in said city.
The appellant operates a community antenna television system, known as CATV, in Richland. The CATV system began in Richland on December 8, 1953, when J. H. Whitney & Co., predecessor in interest of the appellant entered into a “license agreement” with the General Electric Company, predecessor in interest of respondent.
On June 6, 1960, the…
2Cases cited14 opinions
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- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Polish National Alliance of the United States v. National Labor Relations BoardSupreme Court of the United States · 1944
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3Cited by8 opinions
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- Smith v. Spokane CountyCourt of Appeals of Washington · 1997
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