1. Home
  2. Browse Decisions
  3. P.3d
  4. 11 P.3d
  5. 11 P.3d 839 (2000)
 

LACEY NURSING CTR. v. STATE, DEPT. OF REV.

Nos. 24612-1-II, 24894-8-II.

11 P.3d 839 (2000)

103 Wash.App. 169

LACEY NURSING CENTER, INC., Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, a Governmental entity, Respondents. Olympic Health Services, Inc., and Sherwood Manor, Inc., Washington corporations, Appellants, v. State of Washington, Department of Revenue, a Governmental entity.

Court of Appeals of Washington, Division 2.

As Amended on Denial of Reconsideration December 21, 2000.

Attorney(s) appearing for the Case

George E. Kargianis, Kargianis, Watkins, Werner, Charles Cleveland Stockmeyer, Seattle, Raymond G. Dodge, Spokane, for Appellants.

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

PART PUBLISHED OPINION

ARMSTRONG, C.J.

Lacey Nursing Center, Inc., Olympic Health Services, Inc., and Sherwood Manor, Inc. (Taxpayers) are for-profit nursing homes that seek refunds of business and occupation taxes for the period 1989 through 1992. Taxpayers claim an exemption from B & O taxes for that portion of their revenue derived from the lease of rooms to residents. This claim is based on the sale-of-real-estate exemption under RCW 82.04.390 and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases