Legal Opinion

F. D. Rich Co. v. State

Washington Supreme Court

Decided May 13, 1971No. 41377PublishedCited by 1 opinion

1Opinion of the CourtHunter, J.

This is an action by the plaintiff (appellant) , F. D. Rich Co., Incorporated, a construction company, to recover a retail sales tax paid under protest which was levied against the plaintiff by the defendant (respondent), the Washington State Tax Commission (now the Department of Revenue), for construction of military housing at the Fort Lewis Military Reservation.

The facts upon which this appeal is predicated are not in dispute.

In 1961, after a determination of a need for military *297housing at Fort Lewis, the Secretary of Defense, pursuant to title 4 of the housing amendments of 1955 as…

2Cases cited5 opinions

  1. Alabama v. King & BoozerSupreme Court of the United States · 1941
  2. Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
  3. Murray v. StateWashington Supreme Court · 1963
  4. S. S. Silberblatt, Inc. v. Tax CommissionNew York Court of Appeals · 1959
  5. United States v. BrownDistrict Court, S.D. Florida · 1941

3Cited by1 opinion

  1. Assurance Wireless USA, LP v. Dep't of RevenueWashington Supreme Court · 2024

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