SEATTLE v. STATE

No. 1047-2.

12 Wn. App. 91 (1974)

527 P.2d 1404

THE CITY OF SEATTLE, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Court of Appeals of Washington, Division Two.

November 18, 1974.


Attorney(s) appearing for the Case

A.L. Newbould, Corporation Counsel, and Arthur T. Lane, Assistant, for appellant.

Slade Gorton, Attorney General, Timothy R. Malone, Senior Assistant, and Henry W. Wager, Assistant, for respondent.


PEARSON, C.J.

In this appeal we hold that the City of Seattle is entitled to a refund or credit for excise taxes paid on revenue received from customers of its Department of Lighting, where such revenue was received exclusively for the cost of conversion from an overhead to an underground electric power distribution system.

The City of Seattle, through its Department of Lighting, "Seattle City Light," engages in the business of furnishing electric power in...

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