Legal Opinion
Rho Company v. Department of Revenue
Washington Supreme Court
Decided October 31, 1989No. 55569-9PublishedCited by 29 opinions
1Opinion of the CourtDurham, J.
Rho Company, Inc. (Rho) contends that WAC 458-20-111—which excludes certain "pass through" payments from gross income for purposes of business and occupation taxes—applies to its business, which supplied temporary engineering personnel to client companies. Rho regularly received payments from its clients that it then *563passed on to the temporary personnel as wages, per diem and repayment of travel expenses. The Board of Tax Appeals (Board) found the regulation inapplicable to Rho, and included these payments in determining the taxpayer's gross income. In so ruling, the Board relied exclusively…
2Cases cited20 opinions
- Franklin County Sheriff's Office v. SellersWashington Supreme Court · 1982
- United States v. New MexicoSupreme Court of the United States · 1982
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- United States v. BoydSupreme Court of the United States · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Washington Imaging Services, LLC v. Department of RevenueWashington Supreme Court · 2011
- Imaging Services v. State Dept. of RevenueWashington Supreme Court · 2011
- Pilcher v. StateCourt of Appeals of Washington · 2002
- City of Tacoma v. William Rogers Co.Washington Supreme Court · 2002
- Pilcher v. Department of RevenueCourt of Appeals of Washington · 2002
24 more not listed; retrieve them via the Exa API.