1. Home
  2. Browse Decisions
  3. P.3d
  4. 495 P.3d
  5. 495 P.3d 808 (2021)
 

WASHINGTON BANKERS ASSOCIATION v. STATE

No. 98760-2.

495 P.3d 808 (2021)

WASHINGTON BANKERS ASSOCIATION, a Washington public benefit corporation; and American Bankers Association, a District of Columbia nonprofit corporation, Respondents, v. STATE of Washington; Department of Revenue of the State of Washington; and Vikki Smith, as Director of the Department of Revenue of the State of Washington, Appellants.

Supreme Court of Washington.

Filed: September 30, 2021.

Attorney(s) appearing for the Case

Jeffrey Todd Even , Noah Guzzo Purcell , Washington Attorney General's Office, Po Box 40100, 1125 Washington St. Se, Olympia, WA, 98504-0100, Cameron Gordon Comfort , Charles E. Zalesky , Washington Attorney General's Office, Po Box 40123, Olympia, WA, 98504-0123, for Appellant(s).

Robert M. McKenna , Daniel J. Dunne Jr. , Orrick, Herrington & Sutcliffe LLP, 701 5th Ave., Ste. 5600, Seattle, WA, 98104-7045, Eric Shumsky Orrick , Herrington & Sutcliffe LLP, 1152 15th Street Nw, Washington, DC, 20005, for Respondent(s).

Gregory J. Wong , Kymberly Kathryn Evanson , Michelle Nahyung Kim Vaughan , Pacifica Law Group LLP, 1191 2nd Ave., Ste. 2000, Seattle, WA, 98101-3404, for Amicus Curiae on behalf of Balance Our Code (SAME ATTYS ALL AMICI).

¶ 1 This case involves the constitutionality of a business and occupation (B & O) tax. In 2019, the legislature imposed an additional 1.2 percent B & O tax on financial institutions with a consolidated net income of at least $1 billion. LAWS OF 2019, ch. 420, § 2. The tax applies to any financial institution meeting...

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