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