Legal Opinion

Tesoro Refining v. State, Dept. of Revenue

Court of Appeals of Washington

Decided December 21, 2010No. 39417-1-IIPublished

1Opinion of the Court

246 P.3d 211 (2010)

TESORO REFINING AND MARKETING COMPANY, Appellant,

v.

STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

No. 39417-1-II.

Court of Appeals of Washington, Division 2.

December 21, 2010.

George Carl Mastrodonato, Michael Barr King, Carney Badley Spellman, P.S., Seattle, WA, for Appellant.

Donald F. Cofer, Atty. Generals Ofc./Revenue Div., Olympia, WA, for Respondent.

QUINN-BRINTNALL, J.

¶ 1 Tesoro Refining and Marketing Co. appeals a trial court's decision granting summary judgment to the Department of Revenue (DOR) denying Tesoro a tax refund. Tesoro argues that the statute…

2Cases cited35 opinions

  1. State v. McFarlandWashington Supreme Court · 1995
  2. Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
  3. United States v. CarltonSupreme Court of the United States · 1994
  4. Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
  5. United States v. DarusmontSupreme Court of the United States · 1981

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