Washington Business Fall 2016 | Judicial Review | Page 11
2016 judicial scorecard
Tax & Fiscal
3 cases
Fairhurst
Gonzalez
Gordon
McCloud
C. Johnson
Madsen
Owens
Stephens
Wiggins
Yu
J. Johnson
Dwyer
Hambleton v. Department of Revenue
-
-
-
-
-
-
-
-
NP
NA
-
Huff v. Wyman
+
+
+
+
+
+
+
+
+
NA
NA
DOT Foods v. Department of Revenue
-
-
-
-
-
-
-
-
-
NA
NA
33%
33%
33%
33%
33%
33%
33%
33%
50%
NA
0%
case name
2016
pro-business
percentage
2012
75%
50%
0%
100%
25%
25%
0%
75%
0%
0%
NA
2010
80%
100%
40%
100%
60%
60%
67%
100%
60%
NA
NA
2008
33%
100%
67%
67%
67%
33%
33%
100%
NA
NA
NA
2006
75%
50%
50%
75%
75%
50%
0%
50%
NA
NA
NA
2004
88%
63%
75%
88%
75%
75%
NA
NA
NA
NA
NA
+
AWB Supports Decision
-
AWB Opposes Decision
Hambleton v. Dept. of Revenue
181 Wash.2d 802 (2014)
In Hambleton, the court affirmed the legislature’s retroactive amendment of the Estate
and Transfer Act that permitted the Department of Revenue to tax qualified terminable
interest property (QTIP) as part of a surviving spouse’s estate.
AWB disagrees with this decision.
Huff v. Wyman
184 Wash.2d 643 (2015)
In Huff, the court affirmed the denial of taxpayers, county election officials, and legislators
who brought action against Secretary of State and proposed initiative sponsors to enjoin
statutory initiative regarding state taxes and fees from being placed on ballot. They held
that group was unable to show a clear legal or equitable right to a preliminary injunction.
AWB agrees with this decision.
DOT Foods v. Dept. of Revenue
185 Wash.2d 239 (2016)
In DOT Foods, the court affirmed the denial of a taxpayer’s business and occupation (B&O)
refund request based on the retroactive application of amendment to B&O direct seller tax
exemption. The court held that the retroactive application of the amendment to taxpayers
did not violate due process.
AWB disagrees with this decision.
NP: Not Participating
NA: Not Applicable
Chief Justice Barbara Madsen concurred
Associate Chief Justice Charles Johnson concurred
Justice Susan Owens concurred
Justice Mary Fairhurst concurred
Justice Debra Stephens concurred
Justice Charles Wiggins wrote opinion
Justice Steven Gonzalez concurred
Justice Sheryl Gordon McCloud concurred
Justice Mary Yu not on court
Stephen Dwyer, Pro Tem concurred
Chief Justice Barbara Madsen wrote opinion
Associate Chief Justice Charles Johnson concurred
Justice Susan Owens concurred
Justice Mary Fairhurst concurred
Justice Debra Stephens concurred
Justice Charles Wiggins concurred
Justice Steven Gonzalez concurred
Justice Sheryl Gordon McCloud concurred
Justice Mary Yu concurred
Chief Justice Barbara Madsen concurred
Associate Chief Justice Charles Johnson concurred
Justice Susan Owens concurred
Justice Mary Fairhurst concurred
Justice Debra Stephens concurred
Justice Charles Wiggins concurred
Justice Steven Gonzalez concurred
Justice Sheryl Gordon McCloud concurred
Justice Mary Yu wrote opinion
special edition 2016
11