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JOHN H. SELLEN CONSTR. v. REVENUE

No. 43969.

87 Wn.2d 878 (1976)

558 P.2d 1342

JOHN H. SELLEN CONSTRUCTION COMPANY, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. ACACIA MEMORIAL PARK AND ACACIA MEMORIAL PARK PERMANENT CARE FUND, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. KING COUNTY MEDICAL BLUE SHIELD, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. OLYMPIA BREWING COMPANY, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. BLUE CROSS WASHINGTON-ALASKA, INC., Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

December 23, 1976.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Richard D. Hicks, Assistant, for appellant.

Ferguson & Burdell, William H. Ferguson, and John M. Woodley, for respondent John H. Sellen Construction Company.

Davis, Wright, Todd, Riese & Jones, by Richard A. Derham, for respondent Acacia Memorial Park and Acacia Memorial Park Permanent Care Fund.

Roberts, Shefelman, Lawrence, Gay & Moch, Brian L. Comstock, and William G. Tonkin, for respondent King County Medical Blue Shield.

Lane, Powell, Moss & Miller and G. Keith Grim, for respondent Olympia Brewing Company.

Clinton, Fleck, Glein & Brown and Russell R. Pearson, for respondent Blue Cross Washington-Alaska, Inc.

HAMILTON, J.

Appellant, Department of Revenue, appeals a superior court judgment disallowing certain business and occupation tax assessments.

Respondent, John Sellen Construction Company, is a Washington general partnership and a general contractor. Respondent invested a small percentage of its gross revenues in short term investments such as time certificates, commercial paper, and repurchase agreements. In a 4-year period, these investments realized income...

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