Black v. State

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• corporation which leased a cruise ship did not resell it by leasing out individual cabins
• “the obligation to pay an excise tax is based upon the voluntary action of the person taxed in performing the act”
• corporation which leased a cruise ship did not resell it by leasing out individual cabins
• sales tax on lease of vessel as floating hotel upheld as excise
• sales tax on lease of vessel as floating hotel upheld as excise
• upholding tax on lease of tangible personal property

Source: CourtListener parenthetical corpus (CC0).

Cited by

35 cases in this archive cite this case; the 20 most cited are listed.

• Covell v. City of Seattle
  Washington Supreme Court· 1995-11-02· cited 130×
• Washington Public Ports Ass'n v. Department of Revenue
  Washington Supreme Court· 2003-01-30· cited 122×
• Arborwood Idaho v. City of Kennewick
  Washington Supreme Court· 2004-05-06· cited 120×
• Arborwood Idaho, L.L.C. v. City of Kennewick
  Washington Supreme Court· 2004-05-06· cited 120×
• United Parcel Service, Inc. v. Department of Revenue
  Washington Supreme Court· 1984-08-16· cited 105×
• Dean v. Lehman
  Washington Supreme Court· 2001-02-08· cited 68×
• Belas v. Kiga
  Washington Supreme Court· 1998-07-30· cited 51×
• Sheehan v. Central Puget Sound Regional Transit Authority
  Washington Supreme Court· 2005-11-10· cited 49×
• Sheehan v. SOUND TRANSIT AUTH.
  Washington Supreme Court· 2005-11-10· cited 48×
• Forbes v. City of Seattle
  Washington Supreme Court· 1990-01-18· cited 46×
• Boeing Co. v. State
  Washington Supreme Court· 1968-07-03· cited 46×
• Samis Land Co. v. City of Soap Lake
  Washington Supreme Court· 2001-05-24· cited 40×
• Sonitrol Northwest, Inc. v. City of Seattle
  Washington Supreme Court· 1974-11-21· cited 36×
• Bond v. Burrows
  Washington Supreme Court· 1984-12-13· cited 33×
• Cosro, Inc. v. Liquor Control Board
  Washington Supreme Court· 1987-03-05· cited 33×
• Larson v. Seattle Popular Monorail Authority
  Washington Supreme Court· 2006-03-30· cited 29×
• Larson v. Seattle Popular Monorail Auth.
  Washington Supreme Court· 2006-05-24· cited 26×
• Harbour Village Apartments v. City of Mukilteo
  Washington Supreme Court· 1999-12-16· cited 21×
• Harbour Village Apts. v. City of Mukilteo
  Washington Supreme Court· 1999-12-16· cited 20×
• Shurgard Mini-Storage of Tumwater v. Department of Revenue
  Court of Appeals of Washington· 1985-05-22· cited 17×

Cites

8 cases in this archive are cited by this case.

• Allied Stores of Ohio, Inc. v. Bowers
  Supreme Court· 1959-02-24· cited 747×
• St. Paul & Tacoma Lumber Co. v. State
  Washington Supreme Court· 1952-04-17· cited 29×
• Hemphill v. Tax Commission
  Washington Supreme Court· 1965-03-18· cited 26×
• Gandy v. State
  Washington Supreme Court· 1961-02-16· cited 22×
• Mahler v. Tremper
  Washington Supreme Court· 1952-04-24· cited 17×
• Apartment Operators Ass'n of Seattle, Inc. v. Schumacher
  Washington Supreme Court· 1960-04-14· cited 12×
• Armstrong v. State
  Washington Supreme Court· 1962-12-27· cited 9×
• Lakewood Lanes, Inc. v. State
  Washington Supreme Court· 1963-04-11· cited 7×