Legal Opinion
State v. Hi-Lo Foods, Inc.
Washington Supreme Court
Decided July 18, 1963No. 36230PublishedCited by 13 opinions
1Opinion of the CourtHale, J.
The trial court held a tax lien priority statute to be discriminatory and, therefore, unconstitutional. The state appeals.
Hi-Lo Foods, Inc., a corporation operating a general grocery store in Tacoma, Washington, took steps to placate its creditors and avert insolvency proceedings by giving a mortgage for the security and benefit of its creditors. This mortgage, executed May 18, 1956, and delivered to the Tacoma Association of Credit Men, Inc., as mortgagee and trustee, was for the benefit of all of Hi-Lo’s creditors otherwise unsecured as of that date.
By its terms, the mortgage intended to…
2Cases cited12 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
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3Cited by13 opinions
- Forbes v. City of SeattleWashington Supreme Court · 1990
- Joe Self Chevrolet, Inc. v. Board of County CommissionersSupreme Court of Kansas · 1990
- Hemphill v. Tax CommissionWashington Supreme Court · 1965
- Peters v. SjoholmWashington Supreme Court · 1981
- Nally v. Grace Community ChurchCalifornia Supreme Court · 1988
8 more not listed; retrieve them via the Exa API.