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POINT ADAMS PACKING v. DAUBENSPECK

No. 5719-1.

21 Wn. App. 250 (1978)

584 P.2d 479

POINT ADAMS PACKING CO., Respondent, v. H.A. DAUBENSPECK, ET AL, Appellants.

The Court of Appeals of Washington, Division One.

September 5, 1978.

Attorney(s) appearing for the Case

Aiken, St. Louis & Siljeg and Douglas W. McQuaid, for appellants.

Graham & Dunn and Edward W. Pettigrew, for respondent.

JAMES, J.

Defendant, H.A. Daubenspeck, harvested crab from Alaskan waters. It was processed — packaged, frozen and made ready for shipment — by plaintiff, Point Adams Packing Co., pursuant to a written contract.

The ultimate question at issue is who must pay the Alaska "fishing resource ... raw material" tax levied upon the crab which Point Adams processed.1 Alaska Stat...

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