Legal Opinion
Simpson Investment Co. v. Department of Revenue
Court of Appeals of Washington
Decided October 23, 1998No. 22907-2-IIPublishedCited by 9 opinions
1Opinion of the CourtHunt, J.
Simpson Investment Company (Simpson) appeals summary judgment for the State of Washington Department of Revenue (Department) on Simpson’s action for refund of business and occupational (B&O) tax paid from January 1, 1988, through May 31, 1996. Simpson argues that the Department should have allowed deduction of investment income under RCW 82.04.4281 before calculating its B&O tax liability. The Department contends that Simpson is a “financial business” under RCW 82.04.4281, whose B&O tax liability should be calculated without deduction for investment income. Holding that Simpson is not a…
2Cases cited18 opinions
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Seven Gables Corp. v. MGM/UA Entertainment Co.Washington Supreme Court · 1986
- Srcc v. Public Disclosure Com'nWashington Supreme Court · 1997
- Garrison v. Washington State Nursing BoardWashington Supreme Court · 1976
- All Seasons Living Centers, Inc. v. StateWashington Supreme Court · 1995
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- United States Tobacco Sales & Marketing Co. v. Department of RevenueCourt of Appeals of Washington · 1999
- Safeway, Inc. v. Deparment of RevenueCourt of Appeals of Washington · 1999
- Safeway, Inc. v. Department of RevenueCourt of Appeals of Washington · 1999
- Western Telepage, Inc. v. City of TacomaCourt of Appeals of Washington · 1999
4 more not listed; retrieve them via the Exa API.