1. Home
  2. Browse Decisions
  3. P.3d
  4. 334 P.3d
  5. 334 P.3d 1182 (2014)
 

BRAVERN RESIDENTIAL v. STATE, DEPT. OF REV.

No. 44730-4-II.

334 P.3d 1182 (2014)

BRAVERN RESIDENTIAL, II, LLC, Appellant v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

September 23, 2014.

Attorney(s) appearing for the Case

Scott M. Edwards , Daniel A. Kittle , Lane Powell PC, Seattle, WA, for Appellant.

Rosann Fitzpatrick , Washington Attorney General, Charles E. Zalesky , Attorney General of Washington, Olympia, WA, for Respondent.

MAXA, J.

¶ 1 Bravern Residential II, LLC (Bravern) appeals the trial court's summary judgment order dismissing its refund action against the Department of Revenue (Department) for retail sales and business and occupation (B & O) taxes payable on construction services performed by one of its members, PCL Construction Services, Inc., (PCL) on property Bravern owned. Under WAC 458-20-170(2), a "speculative builder" — a contractor that builds on property...

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