Legal Opinion
Dot Foods, Inc. v. Department of Revenue
Washington Supreme Court
Decided March 17, 2016No. 92398-1PublishedCited by 10 opinions
1Opinion of the Court
[As amended by order of the Supreme Court April 27, 2016.]
Yu, J.
¶1 We are asked to decide whether retroactive application of the legislature’s amendment to a business and occupation (B&O) tax exemption violates a taxpayer’s rights under the due process clause of the Fourteenth Amendment, U.S. Const, amend. XIV, § 1, collateral estop-pel, or separation of powers principles. Taxpayer Dot Foods Inc. contends that it should remain eligible for a B&O tax exemption pursuant to our decision in Dot Foods, Inc. v. Department of Revenue, 166 Wn.2d 912, 215 P.3d 185 (2009) *245(Dot Foods I), despite an…
2Cases cited38 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
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- Welch v. HenrySupreme Court of the United States · 1938
- Haberman v. Washington Public Power Supply SystemWashington Supreme Court · 1988
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
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3Cited by10 opinions
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