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NATIONAL CAN CORP. v. DEPARTMENT OF REVENUE

Nos. 51910-2, 51110-1.

109 Wn.2d 878 (1988)

749 P.2d 1286

NATIONAL CAN CORPORATION, ET AL, Appellants, v. THE DEPARTMENT OF REVENUE, Respondent. TYLER PIPE INDUSTRIES, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

January 28, 1988.

Attorney(s) appearing for the Case

Bogle & Gates, John T. Piper, D. Michael Young, Franklin G. Dinces, and James R. Johnston, for appellants National Can Corp., et al.

Riddell, Williams, Bullitt & Walkinshaw, by Thomas C. McKinnon and Thomas C. Armitage, for appellant Tyler Pipe Industries.

Kenneth O. Eikenberry, Attorney General, Leland T. Johnson, Senior Assistant, and William B. Collins and Timothy R. Malone, Assistants, for respondent.

UTTER, J.

This is a remand from the United States Supreme Court where various commercial enterprises (taxpayers) claimed Washington's multiple activities exemption to the business and occupation (B & O) tax, RCW 82.04.440, discriminated against interstate commerce in violation of the commerce clause, U.S. Const. art. 1, § 8. In Tyler Pipe Indus., Inc. v. Department of Rev., ___ U.S. ___, 97 L.Ed.2d 199, 107 S.Ct. 2810 (1987) (hereinafter Tyler<...

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