Legal Opinion
Standard Oil Co. of California v. State
Washington Supreme Court
Decided September 22, 1960No. 35304PublishedCited by 11 opinions
1Opinion of the CourtRosellini, J.
The plaintiff in this action seeks to recover certain taxes which it has paid to the defendant state under protest. The taxes were levied and collected under the authority of RCW 82.04.270, which imposes a business and occupation tax upon what are known as “wholesale functions.” Insofar as it is applicable in this case, that section provides:
“ (2) The tax imposed by this section is levied and shall be collected from every person engaged in the business of distributing in this state articles of tangible personal property, owned by them from their own warehouse or other central location in this…
2Cases cited6 opinions
- Standard Oil Co. v. Federal Trade CommissionSupreme Court of the United States · 1951
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- United Fuel Gas Co. v. HallahanSupreme Court of the United States · 1921
- Paper Products Co. v. PittsburghSupreme Court of Pennsylvania · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Foremost Dairies, Inc. v. State Tax CommissionWashington Supreme Court · 1969
- H & B COMMUNICATIONS CORP. v. City of RichlandWashington Supreme Court · 1971
- Washington Telephone Co. v. StateWashington Supreme Court · 1970
- Air-Mac, Inc. v. StateWashington Supreme Court · 1970
- General Baking Co. v. StateWashington Supreme Court · 1963
6 more not listed; retrieve them via the Exa API.