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CROWN ZELLERBACH CORP. v. STATE

No. 32750.

45 Wn.2d 749 (1954)

278 P.2d 305

CROWN ZELLERBACH CORPORATION, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Supreme Court of Washington, En Banc.

December 16, 1954.

Attorney(s) appearing for the Case

Holman, Mickelwait, Marion, Black & Perkins and J. Paul Coie, for appellant.

The Attorney General and Jennings P. Felix, Assistant, for respondent.

Grosscup, Ambler, Stephan & Miller, Abbott & Lant, McLean & Klingberg, Harry Ellsworth Foster, Eggerman, Rosling & Williams, Evans, McLaren, Lane, Powell & Beeks, Eisenhower, Hunter, Ramsdell & Duncan, Brown & Olson, and Weter, Roberts & Shefelman, amici curiae.

FINLEY, J.

In this proceeding, Crown Zellerbach, a corporation licensed to do business in the state of Washington, claims it is exempt from certain business and occupation taxes upon its extracting and manufacturing activities. A timely petition was filed with the tax commission of the state of Washington by Crown Zellerbach for a hearing relative to the claim for refund of taxes. After a hearing, the commission entered an order denying relief to the corporation....

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