Legal Opinion
Allis-Chalmers Corp. v. City of North Bonneville
Washington Supreme Court
Decided July 13, 1989No. 55810-8PublishedCited by 17 opinions
1Opinion of the CourtBrachtenbach, J.
The primary issue is the constitutionality of the City of North Bonneville's business and occupation tax. The trial court held the tax unconstitutional as violative of the commerce clause. We affirm.
In 1976 the United States Army Corps of Engineers contracted with Allis-Chalmers Corporation (Allis-Chalmers) to purchase eight turbines for installation in the second power house at Bonneville Dam. The turbines were manufactured in Pennsylvania.
North Bonneville sought to tax Allis-Chalmers on the sale of the turbines, pursuant to North Bonneville ordinance 285, 1 which provided for a gross…
2Cases cited10 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
- Ennis v. RingWashington Supreme Court · 1959
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3Cited by17 opinions
- Washington Federation of State Employees v. StateWashington Supreme Court · 1995
- Lunsford v. Saberhagen Holdings, Inc.Washington Supreme Court · 2009
- Lunsford v. Saberhagen Holdings, Inc.Washington Supreme Court · 2009
- Washington Fed. of State Emp. v. StateWashington Supreme Court · 1995
- Seattle-First National Bank v. SiebolCourt of Appeals of Washington · 1992
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