PACIFIC ETC. ALLOYS, INC. v. STATE

No. 33587.

49 Wn.2d 702 (1957)

306 P.2d 197

PACIFIC NORTHWEST ALLOYS, INC., Respondent, v. THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, Department Two.

January 25, 1957.


Attorney(s) appearing for the Case

The Attorney General and Keith Grim, Assistant, for appellant.

Paine, Lowe, Coffin & Herman, R.E. Lowe, and Alan P. O'Kelly, for respondent.


OTT, J.

The state tax commission assessed a use tax against Pacific Northwest Alloys, Inc., hereinafter referred to as the company. The tax was paid. The company's petition to the commission for refund was denied. This action was commenced to recover the payment, pursuant to RCW 82.32.180.

The cause was tried to the court upon stipulated facts, which the court adopted as its findings. The court's findings disclose that the company is engaged in the manufacture...

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