Legal Opinion
Department of Revenue v. Martin Air Conditioning & Fuel Co.
Court of Appeals of Washington
Decided June 10, 1983No. 5480-9-IIPublishedCited by 1 opinion
1Opinion of the CourtPetrich, C.J.
Martin Air Conditioning and Fuel Company, Inc., appeals from a superior court judgment reversing the decision of the Board of Tax Appeals (Board) before which Martin Air Conditioning and Fuel Co., Inc. (Martin) successfully contested a sales tax deficiency assessment. The Department of Revenue (Department) assessed a deficiency for 4 reporting years, 1975 through 1978. Martin paid the assessment, unsuccessfully petitioned the Department for a refund, then appealed to the Board. The Board did not reach the merits of the assessment, but instead decided the Department was estopped to assess the…
2Cases cited13 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Franklin County Sheriff's Office v. SellersWashington Supreme Court · 1982
- Finch v. MatthewsWashington Supreme Court · 1968
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
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3Cited by1 opinion
- Board of Regents of the University v. City of SeattleWashington Supreme Court · 1987