Legal Opinion
Washington-Oregon Shippers Cooperative Ass'n v. Schumacher
Washington Supreme Court
Decided December 14, 1961No. 35726PublishedCited by 18 opinions
1Opinion of the CourtFinley, C. J.
In this lawsuit respondent, Washington-Oregon Shippers Cooperative Association, Inc., (hereinafter referred to as WOSCA) is seeking to enjoin the State Tax Commission from collecting certain business and occupation taxes. The taxes were assessed pursuant to those provisions of chapter 180, Laws of 1935 (as amended), which are presently codified as RCW 82.04.220 and RCW 82.04.290. WOSCA alleged that its business is entirely interstate in character, and that the tax amounted to (1) a direct burden on interstate commerce, violative of the commerce clause of the federal constitution; and (2) a…
2Cases cited15 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- General Motors Corp. v. StateWashington Supreme Court · 1962
- Standard Pressed Steel Co. v. Department of RevenueCourt of Appeals of Washington · 1973
- McKinnis Travel Service, Inc. v. StateWashington Supreme Court · 1970
- H & B COMMUNICATIONS CORP. v. City of RichlandWashington Supreme Court · 1971
13 more not listed; retrieve them via the Exa API.