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BANNER REALTY v. DEPARTMENT OF REV.

No. 8999-8-II.

48 Wn. App. 274 (1987)

738 P.2d 279

BANNER REALTY, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

April 9, 1987.

Attorney(s) appearing for the Case

K. Michael Jennings and McGavick, Graves, Beale & McNerthney, for appellant.

Kenneth O. Eikenberry, Attorney General, and Mary E. Fairhurst, Assistant, for respondent.

UTTER, J.*

Taxpayer Banner Realty, Inc., appeals the trial court's order dismissing for lack of jurisdiction Banner's petition for review from a final decision of the Washington State Board of Tax Appeals (BTA). The BTA's decision upheld an excise tax assessment issued against Banner by respondent Department of Revenue. We affirm the trial court.

The Department conducted an audit of Banner, and assessed additional taxes of $51...

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