PALMER v. DEPT. OF REVENUE

No. 18041-3-II.

917 P.2d 1120 (1996)

82 Wash.App. 367

Dale PALMER, Appellant, v. The DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

June 21, 1996.


Attorney(s) appearing for the Case

Cameron Gordon Comfort, Assistant Attorney General, Olympia, for Respondent.

James Edward Dickmeyer, Kirkland, for Appellant.


KARLYNN HABERLY, Judge Pro Tem.*

Dale Palmer appeals the decision of the trial court that he was not exempt from successor tax liability to the Department of Revenue, upon his repossession of collateral pursuant to a security agreement. We reverse and remand.

FACTS

In July 1986, Robert Kolstad d/b/a/ Top Water Sports (Kolstad) obtained secured financing for his business from...

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