Department of Revenue v. J. C. Penney Co.

96 Wn.2d 38 (1981)

633 P.2d 870

THE DEPARTMENT OF REVENUE, Appellant,

v.

J.C. PENNEY COMPANY, INC., Respondent. J.C. PENNEY COMPANY, INC., Respondent,

v.

THE CITY OF TACOMA, Appellant.

Nos. 46930-3, 47305-6.

The Supreme Court of Washington, En Banc.

September 17, 1981.

Kenneth O. Eikenberry, Attorney General, and William B. Collins, Assistant, for appellant State.

Robert R. Hamilton, F.H. Chapin, Jr., and Thomas L. Dempsey, for appellant City of Tacoma.

Davis, Wright, Todd, Riese & Jones, by C. James Judson and Neil H. Schickner, for respondent.

John T. Piper and James H. Lowe, amici curiae for…