FORD MOTOR CO. v. CITY OF SEATTLE

Nos. 77167-7, 77516-8.

156 P.3d 185 (2007)

FORD MOTOR COMPANY, Appellant, v. CITY OF SEATTLE, EXECUTIVE SERVICES DEPARTMENT, Respondent. Ford Motor Company, Appellant, v. City of Tacoma, Respondent.

Supreme Court of Washington, En Banc.

Decided April 12, 2007.


Attorney(s) appearing for the Case

Scott M Edwards, Donald Michael Young, Perkins Coie LLP, Marie G. Aglion, Attorney at Law, Seattle, WA, for Appellant.

Kent Charles Meyer, City of Seattle Attorneys Office, Seattle, WA, Elizabeth Ann Pauli, Attorney at Law, Cheryl Fandel Carlson, Attorney at Law, Tacoma, WA, for Respondent.


ALEXANDER, C.J.

¶ 1 We granted direct review of two separate trial court orders that upheld the imposition by the cities of Seattle and Tacoma (Cities) of a business and occupation (B & O) tax upon the Ford Motor Company (Ford) for its activities related to being in the business of making wholesale sales to dealers. Ford filed separate legal actions against both Cities in order to recover B & O taxes, interest, and penalties it paid. We now review whether...

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