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BAN-MAC, INC. v. KING COUNTY

No. 37545.

69 Wn.2d 49 (1966)

416 P.2d 694

BAN-MAC, INC., Respondent, v. KING COUNTY et al., Appellants.

The Supreme Court of Washington, Department Two.

July 14, 1966.

Attorney(s) appearing for the Case

Charles O. Carroll, James E. Kennedy, and William L. Paul, Jr., for appellants.

James S. Turner (of Williams, Cole & Turner), for respondent.

PER CURIAM:

This is another appeal by King County seeking to have this court construe RCW 28.45, so as to make taxable as a "sale," the transfer of title to real property which takes place when a corporate owner of real estate is dissolved, pursuant to the voluntary dissolution proceedings authorized by RCW 23.01.520, 530, and the corporate real estate is distributed to the stockholders in kind, as surplus property.

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