Lipsett Steel Products, Inc. v. King County

— Two cases were consolidated for trial in King County and on appeal here. The appellants are seeking to recover certain taxes paid under protest to King County. The opinion in the instant case, No. 37704, is dispositive of both appeals, and reference will be made herein only to appellant Lipsett Steel Products, Inc.

Under an agreement between appellant Lipsett and Bethlehem Steel Company the appellant (a) acquired the use of approximately 17% acres of land owned by Bethlehem; (b) agreed to perform certain services involving the preparation of scrap steel for Bethlehem; and (c) purchased from…