Decision for Defendant rendered December 27, 2011. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case is before the court on cross-motions for partial summary judgment. The parties have filed a partial stipulation of facts, the provisions of which are set forth below. II. FACTS Plaintiffs (taxpayers) are municipal corporations created under the law of the State of Washington and generally operating within Washington. Each of the taxpayers entered into agreements with the Bonneville...
HENRY C. BREITHAUPT, Judge. Decision for Defendant rendered May 24, 2011. I. INTRODUCTION This matter comes before the court for decision following a trial in the Regular Division. Plaintiff (taxpayer) argues that he is not liable for tobacco products taxes on "other tobacco products" (OTP) purchased from an unlicensed distributor during a period starting at the beginning of the third quarter of 2000 and running through the end of the fourth quarter of 2002. Taxpayer also argues that...
HENRY C. BREITHAUPT, Judge. Decision for Plaintiffs rendered May 9, 2011. This matter comes before the court on Plaintiffs' Motion for Partial Summary Judgment and Defendant's Cross-Motion for Summary Judgment. The parties have agreed that the court may consider this case as one submitted for decision on agreed facts. The question presented is whether there was good cause for the failure of Plaintiffs' counsel to appear at the time scheduled for the trial of this matter in the Magistrate...
