Legal Opinion
Department of Revenue v. J. C. Penney Co.
Washington Supreme Court
Decided September 17, 1981No. 46930-3, 47305-6PublishedCited by 7 opinions
1Opinion of the CourtDore, J.
The critical facts are not in dispute in these consolidated cases. J. C. Penney Company, Inc. (Penney) operates over 50 retail stores in Washington, including one in Tacoma. A Penney customer who wishes to obtain a *40charge card may fill out a "Credit Agreement" application, obtained at a local store or in a Penney catalog. The completed application may be mailed directly to Penney’s regional credit office in Portland, Oregon (Portland office), or returned to the local store (which forwards one copy to the Portland office and another copy to a Washington credit bureau designated by the Portland…
2Cases cited8 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Rena-Ware Distributors, Inc. v. StateWashington Supreme Court · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Chemical Realty Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Weyerhaeuser Co. v. Department of RevenueWashington Supreme Court · 1986
- Tuition Plan of New Hampshire v. Director, Division of TaxationNew Jersey Tax Court · 1982
- CIT Financial Services Consumer Discount Co. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Department of Revenue v. J. C. Penney Co.Washington Supreme Court · 1981
2 more not listed; retrieve them via the Exa API.