Legal Opinion
National Can Corp. v. Department of Revenue
Washington Supreme Court
Decided January 28, 1988No. 51910-2, 51110-1PublishedCited by 41 opinions
1Opinion of the CourtUtter, J.
This is a remand from the United States Supreme Court where various commercial enterprises (taxpayers) claimed Washington's multiple activities exemption to the business and occupation (B & O) tax, RCW 82.04-.440, discriminated against interstate commerce in violation of the commerce clause, U.S. Const. art. 1, § 8. In Tyler Pipe Indus., Inc. v. Department of Rev., _ U.S. _, 97 L. Ed. 2d 199, 107 S. Ct. 2810 (1987) (hereinafter Tyler) the United States Supreme Court vacated and remanded this court's decisions in Tyler Pipe Indus., Inc. v. Department of Rev., 105 Wn.2d 318, 715 P.2d 123 (1986)…
2Cases cited47 opinions
- Griffith v. KentuckySupreme Court of the United States · 1987
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Linkletter v. WalkerSupreme Court of the United States · 1965
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
42 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Robinson v. City of SeattleWashington Supreme Court · 1992
- W.R. Grace & Co. v. Department of RevenueWashington Supreme Court · 1999
- Carrillo v. City of Ocean ShoresCourt of Appeals of Washington · 2004
- Carrillo v. City of Ocean ShoresCourt of Appeals of Washington · 2004
36 more not listed; retrieve them via the Exa API.