1. Home
  2. Browse Decisions
  3. Wn.2d
  4. 81 Wn.2d
  5. 81 Wn.2d 171 (1972)
 

BUDGET RENT-A-CAR v. DEP'T OF REV.

No. 41289.

81 Wn.2d 171 (1972)

500 P.2d 764

BUDGET RENT-A-CAR OF WASHINGTON-OREGON, INC., Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

August 31, 1972.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, Henry W. Wager and Timothy R. Malone, Assistants, for appellant.

Lycette, Diamond & Sylvester and Simon Wampold, for respondent.

HALE, J.

Budget Rent-A-Car is in the business of renting automobiles. In the course of business, it rents late-model automobiles which it keeps in operation for about 9 months, or until they have been run for about 10,000 miles. Then, with a few exceptions, it sells them back to the dealer from which it purchased them. The state sought to impose a business and occupation tax upon the gross proceeds of such sales. From a judgment of the superior court declaring the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases