Legal Opinion
High Tide Seafoods v. State
Washington Supreme Court
Decided September 11, 1986No. 52590-1PublishedCited by 57 opinions
1Opinion of the CourtDolliver, C.J.
Plaintiffs challenge the legality and constitutionality of Washington's tax on enhanced food fish and request a refund for all taxes paid between July 1, 1980, and March 31, 1983, under RCW 82.27. Plaintiffs appeal from a summary judgment awarded in favor of the State of Washington dismissing their claim.
Plaintiff High Tide Seafoods is a Washington partnership. Plaintiffs James L. Shefler and Ernest J. Vail are its sole owners. Plaintiffs are engaged in the business of purchasing fresh salmon from fishermen, processing the fish, and wholesaling them to third parties. The salmon is purchased…
2Cases cited20 opinions
- Allen v. WrightSupreme Court of the United States · 1984
- Craig v. BorenSupreme Court of the United States · 1976
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- United States v. City of DetroitSupreme Court of the United States · 1958
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3Cited by57 opinions
- Covell v. City of SeattleWashington Supreme Court · 1995
- Washington Public Ports Ass'n v. Department of RevenueWashington Supreme Court · 2003
- Arborwood Idaho v. City of KennewickWashington Supreme Court · 2004
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- In the Matter of Personal Restraint of PowellWashington Supreme Court · 2004
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