Legal Opinion
Deer Park Pine Industry, Inc. v. Stevens County
Washington Supreme Court
Decided July 7, 1955No. 33201PublishedCited by 24 opinions
1Opinion of the CourtWeaver, J.
Is the distribution of real property to stockholders, by the statutory-liquidating trustee of a corporation in dissolution, subject to the one per cent tax on real-estate sales, as authorized by RCW 28.45 (Laws of 1951, 1st Ex. Ses. chapter 11, p. 18; Laws of 1951, 2d Ex. Ses., chapter 19, p. 74; Laws of 1953, chapter 94, p. 183) and as implemented by Stevens county ordinance No. 56-1953, enacted by the board of county commissioners on April 27, 1953?
The facts are stipulated. March, 1950, the Deer Park Pine Industry, Inc., acquired a three-fourth stock interest, and The Chicago and Riverdale…
2Cases cited7 opinions
- City of Des Moines v. City of West Des MoinesSupreme Court of Iowa · 1948
- United States Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1938
- Socony-Vacuum Oil Co. v. SheehanDistrict Court, E.D. Missouri · 1943
- United States v. Niagara Hudson Power CorporationDistrict Court, S.D. New York · 1944
- R. H. MacY & Co. v. United StatesDistrict Court, S.D. New York · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State v. WilliamsWashington Supreme Court · 1956
- Davis v. County of KingWashington Supreme Court · 1970
- Kent v. WhitakerWashington Supreme Court · 1961
- Christensen v. Skagit CountyWashington Supreme Court · 1965
- Ban-Mac, Inc. v. King CountyWashington Supreme Court · 1966
19 more not listed; retrieve them via the Exa API.