[Download] "Commonwealth Title Insurance Co. v. City of Tacoma" by Supreme Court of Washington * Book PDF Kindle ePub Free

April 08, 2021

eBook details

Title: Commonwealth Title Insurance Co. v. City of Tacoma
Author : Supreme Court of Washington
Release Date : January 09, 1972
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 68 KB

Description

This is an action in which the plaintiff, Commonwealth Title Insurance Company, seeks (1) a declaratory judgment that a business and occupation tax imposed by an ordinance of the City of Tacoma is unconstitutional as applied to Commonwealth and other title insurance companies, and (2) a refund of business and occupation taxes paid to Tacoma pursuant to the ordinance. The trial court granted the plaintiffs motion for summary judgment, concluding that the City of Tacoma could not legally classify a title insurance and escrow company as a retail business for the purpose of the city sales and use tax and as a service or other type of business for the purpose of the city business and occupation tax. The City of Tacoma has appealed from this decision.