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FOREMOST DAIRIES, INC. v. STATE TAX COMM'N

No. 39694.

75 Wn.2d 758 (1969)

453 P.2d 870

FOREMOST DAIRIES, INC., Appellant, v. THE STATE TAX COMMISSION, Respondent.

The Supreme Court of Washington, En Banc.

April 17, 1969.

Attorney(s) appearing for the Case

Gagliardi & Gagliardi, by S.A. Gagliardi, for appellant.

The Attorney General, Henry W. Wager and Timothy R. Malone, Assistants, for respondent.

NEILL, J.

Plaintiff has paid a deficiency assessment of a wholesale functions tax levied by the State Tax Commission and brings this action for a refund. Judgment was entered upholding the ruling of the tax commission and denying the refund. Plaintiff appeals, contending that its activities as herein set out do not constitute a "wholesale function" within the meaning of RCW 82.04.270(2).

The facts are agreed. Plaintiff...

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