PRESSED STEEL CO. v. DEP'T OF REV.

No. 1022-2.

10 Wn. App. 45 (1973)

516 P.2d 1043

STANDARD PRESSED STEEL COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

December 3, 1973.


Attorney(s) appearing for the Case

Kenneth L. Cornell (of Keller, Rohrback, Waldo, Moren & Hiscock), for appellant.

Slade Gorton, Attorney General, and William D. Dexter, Assistant, for respondent.


ARMSTRONG, J.

This is an appeal from a superior court judgment affirming the final decision of the Board of Tax Appeals upholding the imposition of this state's business and occupation tax upon plaintiff, Standard Pressed Steel Company. It was the contention of plaintiff that imposition of the tax was unconstitutional. We hold that levying of the tax was constitutionally permissible.

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