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Black V. The

Supreme Court of Washington

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Description

This tax dispute presents a question left over from the Seattle World's Fair. Mitsui & Co., Ltd., leased or chartered the "Dominion Monarch" to a Washington corporation, the Dominion Monarch, Inc., for use as a floating hotel in Seattle during the World's Fair in the summer of 1962. The cost of the lease was $425,000. The state tax commission assessed Mitsui & Co., Ltd., with a retail sales tax of $17,000 on the lease of the ship. The assessment was appealed to the Washington State Tax Commission, and that body upheld the assessment. Mitsui assigned all claims for a refund of the tax to the Dominion Monarch, Inc. When Dominion Monarch, Inc., went through voluntary dissolution, the stockholders assigned the claim for refund to E. A. Black, and he appealed the decision of the tax commission to the Thurston County Superior Court. The superior court held the tax invalid, and the state appealed.

Black V. The
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  • $0.99
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Law
  • Published: Oct 14, 1965
  • Publisher: LawApp Publishers
  • Seller: Innodata Book Distribution Services Inc
  • Print Length: 8 Pages
  • Language: English
  • Requirements: To view this book, you must have an iOS device with iBooks 1.3.1 or later and iOS 4.3.3 or later, or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

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