Legal Opinion
Automobile Club v. Department of Revenue
Court of Appeals of Washington
Decided December 9, 1980No. 4260-IIPublishedCited by 17 opinions
1Opinion of the CourtReed, C.J.
Plaintiff Automobile Club of Washington (Auto Club) appeals an order dismissing its action for a refund of business and occupation taxes assessed on dues received by the Auto Club. We affirm.
The Auto Club is a nonprofit organization formed in the early 1900's to promote and facilitate the use and ownership of automobiles. In furtherance of its purpose, the Auto Club offers activities in three general categories: (1) those of a civic nature that benefit both members and nonmembers (e.g., safety programs, dissemination of traffic conditions); (2) services to members for which a charge might be…
2Cases cited10 opinions
- Time Oil Co. v. StateWashington Supreme Court · 1971
- State Ex Rel. Pirak v. SchoettlerWashington Supreme Court · 1954
- Buchanan v. International Brotherhood of Teamsters, Chauffeurs, Warehousemen & HelpersWashington Supreme Court · 1980
- Home Indemnity Co. v. McClellan Motors, Inc.Washington Supreme Court · 1969
- Bowen v. Statewide City Employees Retirement SystemWashington Supreme Court · 1967
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Safeco Insurance v. MeyeringWashington Supreme Court · 1984
- Impecoven v. Department of RevenueWashington Supreme Court · 1992
- Southern States Cooperative, Inc. v. DaileyWest Virginia Supreme Court · 1981
- Pemco, Inc. v. Kansas Department of RevenueSupreme Court of Kansas · 1995
- CB&T Operations Co. v. Tax Commissioner of the West VirginiaWest Virginia Supreme Court · 2002
12 more not listed; retrieve them via the Exa API.