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ARMSTRONG v. STATE

No. 36209.

61 Wn.2d 116 (1962)

377 P.2d 409

ARTHUR O. ARMSTRONG, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Supreme Court of Washington, Department Two.

December 27, 1962.

Attorney(s) appearing for the Case

McMicken, Rupp & Schweppe, for appellant.

The Attorney General and Henry W. Wager, Assistant, for respondent.

FINLEY, C.J.

This is a lawsuit for a declaratory judgment, pursuant to RCW 7.24, coupled with a demand, in accordance with RCW 82.32.180, for the return of business and occupation taxes previously paid to the state under RCW 82.04.

The appellant, Arthur O. Armstrong, is licensed under RCW 48.05.310 as a general agent engaged in the business of selling insurance in Seattle, Washington, under the name of Armstrong General Agency. Appellant (emphasizing that...

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