Legal Opinion
National Can Corp. v. Department of Revenue
Washington Supreme Court
Decided March 6, 1986No. 51910-2PublishedCited by 20 opinions
1Opinion of the CourtUtter, J.
This is a direct appeal from the trial court where various commercial enterprises (Taxpayers) claimed Washington's multiple activities exemption to the business and occupation (B & 0) tax, RCW 82.04.440, discriminates against interstate commerce in violation of the commerce clause, U.S. Const, art. 1, § 8. The trial court ruled there was no unlawful discrimination. We agree and hold for the respondent, Department of Revenue, that the challenged exemption does not violate the commerce clause. Our holding makes it unnecessary to reach the other issues raised by the parties concerning the…
2Cases cited23 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
- Washington v. Confederated Bands & Tribes of the Yakima Indian NationSupreme Court of the United States · 1979
18 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Robinson v. City of SeattleWashington Supreme Court · 1992
- Tyler Pipe Industries, Inc. v. Department of RevenueWashington Supreme Court · 1986
- W.R. Grace & Co. v. Department of RevenueWashington Supreme Court · 1999
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1988
15 more not listed; retrieve them via the Exa API.