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PETERS v. SJOHOLM

No. 46865-6.

95 Wn.2d 871 (1981)

631 P.2d 937

GENE PETERS, Petitioner, v. LES N. SJOHOLM, ET AL, Respondents.

The Supreme Court of Washington, En Banc.

July 30, 1981.

Attorney(s) appearing for the Case

Richard F. DeJean, for petitioner.

Slade Gorton, Attorney General, and Greg Montgomery, Assistant, for respondents.

UTTER, J.

The Department of Revenue seized petitioner's bank account as payment for delinquent taxes under RCW 82.32.210, .220 and .235. The trial court granted a summary judgment in favor of the State, its employee, and the defendant bank. We affirm.

Following an audit of petitioner Gene Peters' business, the Department found him delinquent in his excise taxes in the amount of $1,505.14. The Department issued a tax assessment for the delinquency and mailed...

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