Simpson Inv. Co. v. State, Dept. of Revenue

How courts have described this case

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

• stating it is well established that different words used in the same statute are presumed to have a different meaning attached to each word
• quotingJohnH Sellen Canst. Co. v. Dep'tof Revenue, 87 Wn.2d 878, 883-84, 558 P.2d 1342 (1976)
• stating it is well established that different words used in the same statute are presumed to have a different meaning attached to each word
• terms \financial business\ and \financial institution\ not synonyms within context of State's Business and Occupational Tax
• terms “financial business” and “financial institution” not synonyms within context of State’s Business and Occupational Tax
• in case of doubt or ambiguity in interpreting exemption or deduction provisions, this court construes those provisions strictly, though fairly, and in keeping with the ordinary meaning of their language against the taxpayer

Source: CourtListener parenthetical corpus (CC0).