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EVERGREEN-WASHELLI v. REVENUE

No. 44796.

89 Wn.2d 660 (1978)

574 P.2d 735

EVERGREEN-WASHELLI MEMORIAL PARK COMPANY, ET AL, Respondents, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

February 9, 1978.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Leroy E. Dreisbach, Assistant, for appellant.

Karr, Tuttle, Koch, Campbell, Mawer & Morrow, by Joseph D. Holmes, Jr., for respondents.

UTTER, J.

The Superior Court held that the business and occupation tax imposed by RCW 82.04.290 is inapplicable to the transfer, by certificate, of plots, crypts, and niches for the interment of human remains, because such transfers are exempted, under RCW 82.04.390, as the sale of real estate. We reverse the trial court and hold that RCW 82.04.390 does not exempt respondents' transfers from taxation.

Respondents...

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