Legal Opinion
Group Health Cooperative of Puget Sound, Inc. v. Washington State Tax Commission
Washington Supreme Court
Decided November 2, 1967No. 38714PublishedCited by 21 opinions
1Opinion of the CourtHamilton, J.
Respondent, Group Health Cooperative of Puget Sound, Inc., appealed to the Superior Court for Thurston County from an order of the State Tax Commission imposing a retroactive assessment of business and occupation taxes against amounts derived from certain of its activities and receipts between the years of 1959 and 1962. Respondent contended the amounts against which the tax was assessed were covered by and entitled to be excluded from the tax under the provisions of RCW 82.04.430(2) and/or 82.04.430(9). The superior court, upon the basis of admitted facts and supplementary oral testimony,…
2Cases cited5 opinions
- Thorndike v. Hesperian Orchards, Inc.Washington Supreme Court · 1959
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Crown Zellerbach Corp. v. StateWashington Supreme Court · 1954
- Hansen Baking Co. v. City of SeattleWashington Supreme Court · 1956
- Red Cedar Shingle Bureau v. StateWashington Supreme Court · 1963
3Cited by21 opinions
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- United Parcel Service, Inc. v. Department of RevenueWashington Supreme Court · 1984
- Group Health Cooperative of Puget Sound, Inc. v. Department of RevenueWashington Supreme Court · 1986
- Tesoro Refining & Marketing v. State, DorWashington Supreme Court · 2008
- GROUP HEALTH CO-OP. OF PUGET SOUND, INC. v. State Tax Comm'nWashington Supreme Court · 1967
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