Legal Opinion
State Ex Rel. Namer Investment Corp. v. Williams
Washington Supreme Court
Decided January 5, 1968No. 38928PublishedCited by 11 opinions
1Opinion of the CourtHamilton, J.
In the context of a mandamus proceeding, appellant (plaintiff) seeks a judicial declaration that the 1 per cent excise tax on real-estate sales and transactions levied by King County, Washington, pursuant to RCW 28.45, does not apply to unexercised lease-options. The trial court granted respondents’ motion for summary judgment. This appeal on an agreed statement of facts, followed.
Briefly, the pertinent facts are these: Appellant is a Washington corporation which owns improved real property located at 15220 Aurora Avenue North in King County. The property has been used for the operation of a…
2Cases cited30 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Gruen v. State Tax CommissionWashington Supreme Court · 1949
- Miller v. City of TacomaWashington Supreme Court · 1963
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
25 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Snow's Mobile Homes, Inc. v. MorganWashington Supreme Court · 1972
- Diversified Investment Partnership v. Department of Social & Health ServicesWashington Supreme Court · 1989
- Forbes v. City of SeattleWashington Supreme Court · 1990
- Yakima First Baptist Homes, Inc. v. GrayWashington Supreme Court · 1973
- Tri-Financial Corp. v. Department of RevenueCourt of Appeals of Washington · 1972
6 more not listed; retrieve them via the Exa API.