KMS FINANCIAL SERVICES, INC. v. CITY OF SEATTLE

No. 56808-6-I.

146 P.3d 1195 (2006)

KMS FINANCIAL SERVICES, INC., Respondent, v. CITY OF SEATTLE, Appellant.

Court of Appeals of Washington, Division 1.

Publication Ordered October 16, 2006.


Attorney(s) appearing for the Case

Kent Charles Meyer, City of Seattle Attorneys Office, Seattle, WA, for Appellant.

Scott M. Edwards, Perkins Coie LLP, Seattle, WA, for Respondent.


APPELWICK, C.J.

¶ 1 This is a taxation case. The City of Seattle imposed a business and occupation (B & O) tax on the entire gross income of KMS Financial Services, Inc., a brokerage house based in Seattle. KMS argued that the City taxed earnings beyond its constitutional power, and sought a refund of the tax. Both parties filed motions for summary judgment. The trial court granted KMS's motion and denied the City...

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