Legal Opinion
Foremost Dairies, Inc. v. State Tax Commission
Washington Supreme Court
Decided April 17, 1969No. 39694PublishedCited by 20 opinions
1Opinion of the Court
*759Neill, J.
Plaintiff has paid a deficiency assessment of a wholesale functions tax levied by the State Tax Commission and brings this action for a refund. Judgment was entered upholding the ruling of the tax commission and denying the refund. Plaintiff appeals, contending that its activities as herein set out do not constitute a “wholesale function” within the meaning of RCW 82.04.270(2).
The facts are agreed. Plaintiff maintains a dairy manufacturing and processing plant in Seattle from which dairy products are sold and delivered throughout the Seattle area. Distribution of products from this…
2Cases cited3 opinions
- Pacific Northwest Alloys, Inc. v. StateWashington Supreme Court · 1957
- In Re the Estate of EhlerWashington Supreme Court · 1959
- Standard Oil Co. of California v. StateWashington Supreme Court · 1960
3Cited by20 opinions
- Department of Revenue v. HoppeWashington Supreme Court · 1973
- Dravo Corp. v. City of TacomaWashington Supreme Court · 1972
- Yakima First Baptist Homes, Inc. v. GrayWashington Supreme Court · 1973
- Mac Amusement Co. v. Department of RevenueWashington Supreme Court · 1981
- Associated Grocers, Inc. v. StateWashington Supreme Court · 1990
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