MEDICAL CONSULTANTS NORTHWEST, INC. v. STATE

Nos. 20489-4-II, 20544-1-II.

947 P.2d 784 (1997)

89 Wash.App. 39

MEDICAL CONSULTANTS NORTHWEST, INC., Respondent/Cross-Appellant, v. STATE of Washington, Appellant/Cross-Respondent.

Court of Appeals of Washington, Division 2.

December 5, 1997.


Attorney(s) appearing for the Case

Christine O. Gregoire, Attorney General, Olympia, Cameron Gordon Comfort, Assistant Attorney General, Susan Yvette Price, Assistant Attorney General, Department of Revenue, Appeals Division, for Appellant/Cross-Respondent.

Heather Louise Francks, Eitelbach & Lawrence, P.S., Seattle, for Respondent/Cross-Appellant.


HUNT, Judge.

The State of Washington appeals the trial court's order to refund to Medical Consultants NW, Inc. ("MCN") excess business and occupation taxes collected, plus interest. The trial court ruled that payments received by MCN were not taxable as gross income because they were not compensation for services provided by MCN. We affirm.

FACTS

A. Procedure

MCN filed a lawsuit to recover taxes paid under protest to the State Department...

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