Legal Opinion
American Legion Post No. 32 v. City of Walla Walla
Washington Supreme Court
Decided January 3, 1991No. 57364-6PublishedCited by 127 opinions
1Opinion of the CourtGuy, J.
Respondent taxes gambling within the city of Walla Walla. Appellant was assessed penalties and interest for failure to pay delinquent gambling taxes. It challenges the past and continuous collection of these taxes, the penalties, and the interest as illegal and unconstitutional.
Facts
Since 1975, respondent City of Walla Walla has imposed a gambling tax pursuant to chapter 3.82 of the Walla Walla Municipal Code (WWMC). The authority for this tax is derived from the gambling act, RCW 9.46.
Appellant American Legion Post 32 (Legion) offers bingo, punchboards and pull tabs on its premises. It has…
2Cases cited19 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Great Northern Railway Co. v. Merchants Elevator Co.Supreme Court of the United States · 1922
- Malat v. RiddellSupreme Court of the United States · 1966
- Highline School District No. 401 v. Port of SeattleWashington Supreme Court · 1976
- State v. NeherWashington Supreme Court · 1989
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3Cited by127 opinions
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- City of Pasco v. Public Employment Relations CommissionWashington Supreme Court · 1992
- In Re F.D. Processing, Inc.Washington Supreme Court · 1992
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