Lane v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs are residents of Washington. Joseph Lane (hereinafter Mr. Lane) is engaged in the business of real estate development. Trained as an architect, his interest and activities have evolved into constructing custom-made commercial buildings for national concerns. Plaintiffs and their four children are the principals in what is best termed a family real estate development business. According to the testimony, most of the business is done through a family partnership. However, the operations are sufficiently large that plaintiffs’ lawyers and accountants occasionally…