IMAGING SERVICES v. STATE DEPT. OF REVENUE

No. 84101-2.

252 P.3d 885 (2011)

WASHINGTON IMAGING SERVICES, LLC, Respondent, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Petitioner.

Supreme Court of Washington, En Banc.

Decided May 19, 2011.


Attorney(s) appearing for the Case

Heidi A. Irvin , Atty. General's Office/Revenue Div., Peter B. Gonick , Washington Attorney General's Office, Olympia, WA, for Petitioner.

Greg Montgomery , Miller Nash LLP, Monica Langfeldt , Ogden Murphy Wallace P.L.L.C., Seattle, WA, for Respondent.

Kent Charles Meyer , Seattle City Attorney's Office, Seattle, WA, amicus counsel for City of Seattle.

Garry George Fujita , Davis Wright Tremaine LLP, Seattle, WA, amicus counsel for Carr Krueger.


MADSEN, C.J.

¶ 1 This is a business and occupation (B & O) tax case.1 The taxpayer, Washington Imaging Services, is a medical imaging company that retains Overlake Imaging Associates, a professional corporation, as an independent contractor whose radiologists interpret the images that Washington Imaging generates. After patients and their insurers pay Washington Imaging for the imaging services, Washington Imaging pays Overlake...

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