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MILLER v. WASHINGTON STATE DEP'T OF REVENUE

No. 57112-9-II.

532 P.3d 187 (2023)

Kevin MILLER, Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed July 5, 2023.

Attorney(s) appearing for the Case

Katherine George , Johnston George LLP, 2800 1st Avenue, Suite 226, Seattle, WA, 98121, for Appellant.

Heidi A. Irvin , Atty. Generals Office/Revenue & Finance D., P.O. Box 40123, Olympia, WA, 98504-0123, Kelly Owings , Atty. Generals Office/Revenue Div., 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.

Robert Bertelson Mitchell Jr. , K&L Gates LLP, 925 4th Ave. Ste. 2900, Seattle, WA, 98104-1158 for Amicus Curiae on behalf of Council On State Taxation.

Eric Stahl , Dirk Jay Giseburt , Davis Wright Tremaine LLP, 920 5th Ave. Ste. 3300 Seattle, WA, 98104-1610, Judith A. Endejan , Attorney at Law, 5109 23rd Ave. W, Everett, WA, 98203-1526, for Amicus Curiae on behalf of Washington COAlition for Open Government.

Michelle Delappe , Fox Rothschild LLP, 1001 4th Ave. Ste. 4400, Seattle, WA, 98154-1065, for Amicus Curiae on behalf of Tax Analysts.

PUBLISHED OPINION

¶1 In this interlocutory appeal, we granted discretionary review of the trial court's order granting the Department of Revenue's (DOR) motion for partial summary judgment and denying Kevin Miller's motion for partial summary judgment in his lawsuit against the DOR under the Public Records Act (PRA), chapter 42...

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