WALTHEW v. DEPARTMENT OF REVENUE

No. 50105-0.

103 Wn.2d 183 (1984)

691 P.2d 559

WALTHEW, WARNER, KEEFE, ARRON, COSTELLO AND THOMPSON, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

December 6, 1984.


Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Jeffrey D. Goltz, Assistant, for appellant.

Eugene Arron (of Walthew, Warner, Keefe, Arron, Costello & Thompson), for respondent.

Michael B. Crutcher, Michael A. Small, and Marc R. Kittner on behalf of Washington Shorthand Reporters Association, amici curiae for appellant.

Roger L. Stouder, Alan W. Schulkin, C. James Judson, and Susan G. Duffy on behalf of Washington State Bar Association, amici curiae for respondent.


PEARSON, J.

This case was heard on direct appeal under RAP 4.2. The Department of Revenue appeals the trial court's decision that the Walthew firm (taxpayer) is not required to pay the state business and occupation tax on client reimbursements for payments made by the taxpayer to court reporters, physicians, and process servers. The issue before the court is one of statutory interpretation. Does the definition of gross income under RCW 82.04.080 include client reimbursements...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases