Guy F. Atkinson Co. v. State

Barnett, J. †

Plaintiffs Guy F. Atkinson Company, a corporation, and Ostrander Construction Company, a corporation, were joint venturers doing business under the assumed name of “Atkinson-Ostrander Co.” The sole activity of the joint venture was the construction of The Dalles Dam, a $150,000,000 project on the Columbia River between the states of Washington and Oregon.

September 1, 1954, the Tax Commission of the State of Washington commenced an examination of the books and records of the joint venturers, referred to as plaintiffs herein. This examination was completed on January 14, 1958, and…