Legal Opinion

Kms Financial Services, Inc. v. City Of Seattle

Court of Appeals of Washington

Decided February 24, 2020No. 78946-5Published

1Opinion of the Court

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON CITY OF SEATTLE a municipal ) No. 78946-5-I corporation, ) Respondent, ) ) DIVISION ONE v. ) KMS FINANCIAL SERVICES, INC., ) PUBLISHED OPINION a Washington corporation, ) ) Appellant. ) FILED: February 24, 2020 __________________________________________________________________________________) MANN, A.C.J. — This is a taxation case. The sole issue is whether the city of Seattle (City) used an unlawful method to calculate business and occupation (B&O) taxes owed by KMS Financial Services, Inc., between January 2012 and March 2016 (the audit…

2Cases cited22 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
  3. Goldberg v. SweetSupreme Court of the United States · 1989
  4. City of Redmond v. MooreWashington Supreme Court · 2004
  5. Scripto, Inc. v. CarsonSupreme Court of the United States · 1960

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