(DOWNLOAD) "Chicago Bridge & Iron Co. V. Department Of Revenue" by Supreme Court of Washington * eBook PDF Kindle ePub Free

June 26, 2021

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.