SHURGARD v. DEPARTMENT OF REVENUE

No. 6670-0-II.

40 Wn. App. 721 (1985)

700 P.2d 1176

SHURGARD MINI-STORAGE OF TUMWATER, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. PANTEC MINI-STORAGE — OAK HARBOR, ET AL, Respondents, v. THE STATE OF WASHINGTON, Appellant.

The Court of Appeals of Washington, Division Two.

May 22, 1985.


Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Maureen Hart, Assistant, for appellant.

David Lieberworth, for respondent Shurgard Mini-Storage.

Terence P. Lukens, for respondents Pantec Mini-Storage, et al.


PETRICH, J.

In a consolidated trial, the Superior Court entered a judgment in favor of a number of operators of mini-storage warehouse facilities for a refund of public utility taxes and interest paid under protest for the audit period beginning January 1, 1976, and ending December 31, 1980. The trial court concluded that the relationship of the various operators and their customers was that of landlord and tenant rather...

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