Bornstein Sea Foods, Inc. v. State

In this case the state tax commission has determined that certain activities of the appellant, Born-stein Sea Foods, Inc. (the taxpayer), are included within the term “to manufacture,” and are taxable under the business and occupation taxing statutes of this state. On the taxpayer’s appeal to the superior court, the tax imposed by the commission was upheld, and judgment was entered for the state of Washington in the amount of $5,859.18 (together with interest allowable by law and costs). The taxpayer has appealed.

The activities taxed by the commission involve filleting, packaging, and…