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DAVENPORT, INC. v. DEP'T OF REV.

No. 388-2.

6 Wn. App. 581 (1972)

494 P.2d 1376

DAVENPORT, INC., Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Court of Appeals of Washington, Division Two.

March 16, 1972.

Attorney(s) appearing for the Case

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

Douglas J. Smith, Jon G. Schneidler, and Cartano, Botzer & Chapman, for respondent.

PEARSON, J.

This is a declaratory judgment action in which the taxpayer, Davenport, Inc., successfully challenged an administrative ruling of the Washington State Department of Revenue. In addition to holding the challenged administrative ruling 24 null and void, the trial court allowed the taxpayer a refund of taxes paid under protest. Both of these actions are here challenged by the Department of Revenue.

The appeal requires a construction of certain provisions...

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