Odom Co. v. King County

This action involves the validity of personal property taxes levied by King County in the years 1966 and 1967 upon stocks of liquor held in storage by the plaintiff (respondent) Odom Company, in accordance with regulations of the Washington State Liquor Control Board.

*506The trial court, on the basis of motions for summary judgment and on the basis of the affidavits, depositions, and stipulated facts, granted the plaintiff’s motion for summary judgment.

The trial court held that the goods upon which the taxes were levied were in interstate commerce, and that the imposition of the taxes was in…