SEATTLE EXEC. SERV. DEPT. v. VISIO CORP.

No. 47649-1-I.

31 P.3d 740 (2001)

CITY OF SEATTLE, EXECUTIVE SERVICES DEPARTMENT, Appellant, v. VISIO CORPORATION, Respondent.

Court of Appeals of Washington, Division 1.

As Amended October 4, 2001.


Attorney(s) appearing for the Case

Cynthia Seu, Seattle, for Appellant.

Robert Mitchell, Preston, Gates & Ellis, Lance Behnke, Seattle, for Respondent.


AGID, C.J.

The City of Seattle, Executive Services Department ("the Department") appeals a Hearing Examiner's conclusion that it was collaterally estopped from litigating the merits of a business and occupation ("B & O") tax assessment against Visio Corporation, a software company. The Examiner applied collateral estoppel based on an earlier superior court case involving a similar software company that presented the same issue as the challenged assessment here...

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