(DOWNLOAD) "Chicago Bridge & Iron Co. V. Department Of Revenue" by Supreme Court of Washington * eBook PDF Kindle ePub Free
eBook details
- Title: Chicago Bridge & Iron Co. V. Department Of Revenue
- Author : Supreme Court of Washington
- Release Date : January 17, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 79 KB
Description
Appellant Chicago Bridge & Iron Company (CBI) seeks a refund of a portion of business and occupation (B & O) taxes paid on the gross receipts of sales of goods designed, manufactured, and installed for customers in Washington, but contracted for outside the state. CBI contends the tax is unconstitutional as a violation of due process (U.S. Const. amend. 14, § 1 and Const. art. 1, § 3) and the commerce clause (U.S. Const. art. 1, § 8, cl. 3). The trial court found the tax constitutional and denied CBI's refund request. We accepted direct review and affirm.
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