Legal Opinion
Association of Washington Stevedoring Companies v. Department of Revenue
Washington Supreme Court
Decided February 3, 1977No. 44140PublishedCited by 6 opinions
1Opinion of the Court
This opinion was prepared by Justice Robert T. Hunter prior to his retirement. It is adopted by the undersigned Justices as the opinion of this Court.
*316The State appeals from a declaratory judgment of the Superior Court for Thurston County, declaring a state tax repugnant to the United States Constitution. This court has taken jurisdiction as the proper forum for disposition of such issue, pursuant to RCW 2.06.030(c) and ROA I-14(l)(c).
The trial court held that WAC 458-20-193D, as amended in 1974 to apply the State's general business and occupation tax to stevedoring activity, contravenes the…
2Cases cited25 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1955
- People v. DoradoCalifornia Supreme Court · 1965
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
20 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1986
- Blue Star Line, Inc. v. City & County of San FranciscoCalifornia Court of Appeal · 1978
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- State v. KitchenCourt of Appeals of Washington · 1986
1 more not listed; retrieve them via the Exa API.