IMPECOVEN v. DEPARTMENT OF REVENUE

No. 59242-0.

120 Wn.2d 357 (1992)

841 P.2d 752

KIM IMPECOVEN, ET AL, Respondents, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

December 10, 1992.


Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Donald Cofer, Assistant, for appellant.

Turner, Stoeve, Gagliardi & Goss, P.S., by Richard P. Algeo, for respondents.


DOLLIVER, J.

The defendant Department of Revenue (DOR) seeks review of the grant by the trial court of summary judgment in favor of plaintiffs Kim Impecoven and Dan Kelly, which ordered a refund of the business and occupation (B&O) tax assessed plaintiffs on the share of insurance commissions each received from their affiliated insurance agent/broker.

Plaintiffs hold regular insurance agent licenses which authorize...

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