Legal Opinion
Pacific Northwest Alloys, Inc. v. State
Washington Supreme Court
Decided January 25, 1957No. 33587PublishedCited by 23 opinions
1Opinion of the CourtOtt, J.
The state tax commission assessed a use tax against Pacific Northwest Alloys, Inc., hereinafter referred to as the company. The tax was paid. The company’s petition to the commission for refund was denied. This action was commenced' to recover the payment, pursuant to RCW 82.32.180.
The cause was tried to the court upon stipulated facts, which the court adopted as its findings. The court’s findings disclose that the company is engaged in the manufacture of a metal alloy known as ferrosilicon, the components of which are iron and silicon. The raw materials used to manufacture ferrosilicon are…
2Cases cited4 opinions
- State v. HouckWashington Supreme Court · 1949
- Sandona v. City of Cle ElumWashington Supreme Court · 1951
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- Androscoggin Foundry Co. v. JohnsonSupreme Judicial Court of Maine · 1952
3Cited by23 opinions
- Glaspey & Sons, Inc. v. ConradWashington Supreme Court · 1974
- State Ex Rel. O'Connell v. MeyersWashington Supreme Court · 1957
- Miller v. City of PascoWashington Supreme Court · 1957
- Crown Zellerbach Corp. v. StateWashington Supreme Court · 1958
- Foremost Dairies, Inc. v. State Tax CommissionWashington Supreme Court · 1969
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