Lakewood Lanes, Inc. v. State

The appellant, Lakewood Lanes, Inc., a Washington corporation, operates a bowling establishment in Tacoma. Pursuant to RCW 82.32.150, 82.32.170 and 82.32.180, the appellant prosecuted a claim for the refund of $1,533.74 which it had paid as a retail sales tax during a 15-month period. After a denial of the claim by the State Tax Commission, an appeal was taken to the superior court. The instant appeal is predicated upon the judgment of the superior court dismissing the appellant’s action with prejudice.

The facts are undisputed and have been stipulated by the parties. On September 4, 1956, the…