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ANTIO, LLC v. WASHINGTON STATE DOR

No. 57312-1-II.

527 P.3d 164 (2023)

ANTIO, LLC; Azurea I, LLC; Back Bowl I, LLC; Candica, LLC; Cerastes-WTB, LLC; GCG Excalibur, LLC; Lindia, LLC; Oak Harbor Capital, LLC; Oak Harbor Capital II, LLC; Oak Harbor Capital III, LLC; Oak Harbor Capital IV, LLC; Oak Harbor Capital VI, LLC; Oak Harbor Capital VII, LLC; Oak Harbor Capital X, LLC; Oak Harbor Capital XI, LLC; and Vanda, LLC, Appellants, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed April 11, 2023.

Attorney(s) appearing for the Case

Spencer Hall , Spencer Hall PLLC, 316 Occidental Ave. S Ste. 500, Seattle, WA, 98104-2874, Gabrielle Eva Ayala Montgomery , Attorney at Law 2003, Western Ave. Ste. 340, Seattle, WA, 98121-2162, for Appellants.

Heidi A. Irvin , Atty. Generals Office/Revenue & Finance D., P.O. Box 40123, Olympia, WA, 98504-0123, Charles E. Zalesky , Attorney General of Washington, P.O. Box 40123, 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.

PUBLISHED OPINION

¶1 Antio LLC, Azurea I LLC, Back Bowl I LLC, Candica LLC, Cerastes-WTB LLC, GCG Excalibur LLC, Lindia LLC, Oak Harbor Capital LLC, Oak Harbor Capital II LLC, Oak Harbor Capital III LLC, Oak Harbor Capital IV LLC, Oak Harbor Capital VI LLC, Oak Harbor Capital VII LLC, Oak Harbor Capital X LLC, Oak Harbor...

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