Forbes v. City of Seattle

How courts have described this case

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

• noting city councils, like legislatures, have broad discretion and power in making classifications for purposes of taxation
• noting city councils, like legislatures, have broad discretion and power in making classifications for purposes of taxation
• upholding exemption for nonprofit theaters against equal protection challenge because those attending for-profit theaters are in different class from those attending nonprofit theaters and broad legislative discretion justified disparate treatment
• upholding theater ticket admission tax against First Amendment and equal protection challenges (citing Fin. Pac. Leasing, Inc. v. City of Tacoma, 113 Wash.2d 143 , 147, 776 P.2d 136 (1989) )
• absent analysis of criteria set forth in State v. Gunwall, 106 Wn.2d 54, 720 P.2d 808, 76 A.L.R.4th 517 (1986), a claim is resolved under the federal constitution rather than under the state constitution
• \[w]e begin by identifying the appropriate standard of judicial scrutiny\

Source: CourtListener parenthetical corpus (CC0).