Legal Opinion
Tyler Pipe Industries, Inc. v. Department of Revenue
Washington Supreme Court
Decided March 6, 1986No. 51110-1PublishedCited by 52 opinions
1Opinion of the CourtDolliver, C.J.
Tyler Pipe Industries, Inc., challenges a trial court ruling which upheld the constitutionality of Washington's business and occupation (B & O) tax against Tyler Pipe's commerce clause challenge. The trial court denied Tyler Pipe's request for a tax refund holding that the State had sufficient nexus to tax Tyler Pipe and that the federal interstate income tax act, 15 U.S.C. § 381 et seq. (1982), was inapplicable to Washington's B & O tax. We affirm the trial court.
The Washington Department of Revenue assessed B & O taxes against Tyler Pipe in the approximate amount of $130,000 for its…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Thorndike v. Hesperian Orchards, Inc.Washington Supreme Court · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
12 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Robinson v. City of SeattleWashington Supreme Court · 1992
- Amalgamated Transit Union Local 587 v. StateWashington Supreme Court · 2000
- W.R. Grace & Co. v. Department of RevenueWashington Supreme Court · 1999
- State v. CardenasWashington Supreme Court · 2002
47 more not listed; retrieve them via the Exa API.