TRI-FINANCIAL CORP. v. DEP'T OF REV.

No. 162-2.

6 Wn. App. 637 (1972)

495 P.2d 690

TRI-FINANCIAL CORPORATION, Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

March 31, 1972.


Attorney(s) appearing for the Case

Charles T. Mertsching (of Walstead, Mertsching, Husemoen & Donaldson), for appellant.

Slade Gorton, Attorney General, Timothy R. Malone and Michael B. Hansen, Assistants, for respondent.


PETRIE, C.J.

In this appeal we are faced with the determination of whether or not the appellant, Tri-Financial Corporation, is a "successor" to Master Coaters-Longview, Inc., and therefore responsible for Master Coaters' tax liability to the State of Washington under the provisions of RCW 82.32.140. We hold that Tri-Financial was a "successor" within the meaning of the statute concerned.

Master Coaters-Longview...

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