Legal Opinion

McKinnis Travel Service, Inc. v. State

Washington Supreme Court

Decided July 16, 1970No. 40927PublishedCited by 10 opinions

1Opinion of the CourtHunter, C. J.

The plaintiffs (respondents), McKinnis Travel Service, Inc. (hereafter referred to as McKinnis), and Northwest Cosmopolitan Travel Service, Inc. (hereafter referred to as Northwest), began separate actions seeking a refund of taxes paid under protest to the defendant (appellant), State of Washington. The actions were consolidated for trial. The taxes were 'assessed pursuant to the business and occupation tax, RCW 82.04, and Rules 193-194 of the Tax Commission of the State of Washington.

The plaintiffs are Washington corporations whose representatives and offices are located solely in…

2Cases cited7 opinions

  1. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  2. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  3. General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
  4. General Motors Corp. v. StateWashington Supreme Court · 1962
  5. Washington-Oregon Shippers Cooperative Ass'n v. SchumacherWashington Supreme Court · 1961

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3Cited by10 opinions

  1. Standard Pressed Steel Co. v. Department of RevenueCourt of Appeals of Washington · 1973
  2. Public Utility District No. 2 v. StateWashington Supreme Court · 1973
  3. Armco, Inc. v. HardestyWest Virginia Supreme Court · 1983
  4. RAMSAY TRAVEL, INCORPORATED v. KondoHawaii Supreme Court · 1972
  5. JC Penney Co., Inc. v. HardestyWest Virginia Supreme Court · 1980

5 more not listed; retrieve them via the Exa API.

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