BROWNING v. DEPT. OF REVENUE

No. 8770-7-II.

47 Wn. App. 55 (1987)

733 P.2d 594

BEN O. BROWNING, Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

March 3, 1987.


Attorney(s) appearing for the Case

James E. Warme and Calbom, Pond, Falkenstein, Warme & Engstrom, for appellant.

Kenneth O. Eikenberry, Attorney General, and James R. Tuttle, Assistant, for respondent.


ALEXANDER, A.C.J.

Ben Browning appeals a judgment of the Superior Court denying him a refund of business and occupation (B & O) and use taxes. He contends that the trial court erred in concluding that (1) interest earned by Browning from real estate contracts was subject to B & O taxes, and (2) Browning was not entitled to an exemption from a use tax imposed on the use of his airplane. We find no error by the trial...

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