U.S. OIL TRADING, LLC v. STATE

No. 40950-0-II.

249 P.3d 630 (2011)

159 Wash.App. 357

U.S. OIL TRADING, LLC, Appellant, v. STATE of Washington, Office of Financial Management, and Department of Revenue, Respondent.

Court of Appeals of Washington, Division 2.

January 11, 2011.


Attorney(s) appearing for the Case

Franklin G. Dinces , The Dinces Law Firm, Gig Harbor, WA, Geoffrey P. Knudsen , Attorney at Law, Seattle, WA, for Appellant.

Donald F. Cofer , Atty. Generals Ofc/Revenue Div., Peter B. Gonick , Washington Attorney General's Office, David Thomas Wendel , Attorney at Law, Olympia, WA, for Respondent.


PENOYAR, C.J.

¶ 1 U.S. Oil Trading, LLC (Trading) appeals the trial court's order granting a partial motion to dismiss the tort claim Trading brought against the Washington State Office of Financial Management (OFM) and Department of Revenue (DOR). Trading argues that OFM and DOR owed a duty to Trading. We affirm.

FACTS

¶ 2 Trading brings its tort claim under the Taxpayer Protection Act of 2007 (TPA), which Washington voters approved as...

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