ALSTOM POWER, INC. v. DEPT. OF REVENUE

No. 56476-9-II.

526 P.3d 855 (2023)

ALSTOM POWER, INC. and GE Steam Power, Inc., Appellants/Cross-Respondents, v. State of Washington, DEPARTMENT OF REVENUE, Respondent/Cross-Appellant.

Court of Appeals of Washington, Division 2.

Filed March 28, 2023.


Attorney(s) appearing for the Case

George Carl Mastrodonato , Carney Badley Spellman, P.S., 701 5th Ave. Ste. 3600, Seattle, WA, 98104-7010, for Appellants/Cross-Respondents.

Nam Duc Nguyen , Jessica E. Fogel , Washington Attorney General's Office, P.O. Box 40123, Olympia, WA, 98504-0123, David M. Hankins , Atty. Generals Ofc./Revenue Division, 7141 Cleanwater Drive Sw, Olympia, WA, 98504-0123, Dept. of Revenue A.g. Office, Attorney at Law, 7141 Cleanwater Lane Sw., P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent/Cross-Appellant.


PUBLISHED OPINION

¶1 This is a tax case arising out of the rehabilitation of aging turbines in the Chief Joseph Dam. Alstom Power Inc. (Alstom) contracted with the federal government through the United States Army Corps of Engineers (Army Corps) to complete complex, multi-year turbine rehabilitation work. The contract required...

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