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REVENUE v. MARTIN AIR CONDITIONING

No. 5480-9-II.

35 Wn. App. 678 (1983)

668 P.2d 1286

THE DEPARTMENT OF REVENUE, Respondent, v. MARTIN AIR CONDITIONING AND FUEL COMPANY, INC., Appellant.

The Court of Appeals of Washington, Division Two.

June 10, 1983.

Attorney(s) appearing for the Case

Allan Munro, for appellant.

Kenneth O. Eikenberry, Attorney General, and William B. Collins, Assistant, for respondent.

PETRICH, C.J.

Martin Air Conditioning and Fuel Company, Inc., appeals from a superior court judgment reversing the decision of the Board of Tax Appeals (Board) before which Martin Air Conditioning and Fuel Co., Inc. (Martin) successfully contested a sales tax deficiency assessment. The Department of Revenue (Department) assessed a deficiency for 4 reporting years, 1975 through 1978. Martin paid the assessment, unsuccessfully petitioned the Department for a refund...

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