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HARBOR AIR v. BD. OF TAX APPEALS

No. 44371.

88 Wn.2d 359 (1977)

560 P.2d 1145

HARBOR AIR SERVICE, INC., Respondent, v. THE BOARD OF TAX APPEALS, ET AL, Appellants.

The Supreme Court of Washington, En Banc.

March 10, 1977.

Attorney(s) appearing for the Case

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

Short, Cressman & Cable, by James A. Oliver and Ted Zelasko, for respondent.

HAMILTON, J.

This appeal concerns a successor's liability for its seller's taxes under RCW 82.32.140 when the successor has complied with Washington's Uniform Commercial Code — Bulk Transfers Article (RCW 62A.6), and the seller has included the Department of Revenue as one of its creditors.1

In early 1972, respondent agreed to purchase a flight service from Executive Flight Service, Inc. (Executive). On March 14, 1972, respondent...

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