Young's Market v. WA Dept of Revenue - Tax Appeal
Summary
The Washington Court of Appeals Division I filed an opinion in Young's Market Company of WA, LLC v. State of Washington Department of Revenue (Docket No. 87614-7), affirming the lower court's judgment dated June 13, 2024. The three-judge panel, authored by Judge Lori Smith with concurrences from Judges Janet Chung and Leonard Feldman, resolved the tax dispute between the alcoholic beverage distributor and the state tax authority.
What changed
This Washington Court of Appeals opinion affirms the trial court's ruling in a tax appeal brought by Young's Market Company of Washington, LLC against the Washington State Department of Revenue. The case involves a tax assessment dispute concerning the company's liquor distribution operations under Washington's liquor taxation framework.\n\nBusinesses operating in Washington, particularly those in alcoholic beverage distribution, should monitor this precedent for its interpretation of state tax statutes. The opinion establishes how Washington courts will construe tax liability questions for entities in this sector. Counsel for both parties is noted, with Ballard Spahr LLP representing the appellant and the Washington State Attorney General's Office representing the respondent.
Source document (simplified)
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DO NOT CITE. SEE GR 14.1(a).
Court of Appeals Division I
State of Washington
Opinion Information Sheet
| Docket Number: | 87614-7 |
| Title of Case: | Young's Market Company Of Wa, Llc, Appellant V. State Of Wa, Department Of Revenue, Respondent |
| File Date: | 03/30/2026 |
SOURCE OF APPEAL
| Judgment or order under review | |
| Date filed: | 06/13/2024 |
| Judge signing: | Honorable Rosann Fitzpatrick |
JUDGES
| Authored by | Lori Smith |
| Concurring: | Janet Chung |
| | Leonard Feldman |
COUNSEL OF RECORD
| Counsel for Appellant(s) | |
| | Scott M Edwards |
| | Ballard Spahr LLP |
| | 1301 2nd Ave Ste 2800 |
| | Seattle, WA, 98101-3808 |
| | |
| | Daniel A Kittle |
| | Ballard Spahr LLP |
| | 1301 2nd Ave Ste 2800 |
| | Seattle, WA, 98101-3808 |
| Counsel for Respondent(s) | |
| | Kate Adams |
| | Washington State Office of the Attorney |
| | 7141 Cleanwater Dr Sw |
| | Tumwater, WA, 98501-6503 |
| | |
| | Callan Elizabeth Barrett |
| | Attorney General of Washington |
| | 7141 Cleanwater Dr Sw |
| | Tumwater, WA, 98501-6503 |
| | |
| | Dept of Revenue A.g. Office |
| | Attorney at Law |
| | 7141 Cleanwater Lane Sw |
| | P O Box 40123 |
| | Olympia, WA, 98504-0123 |
View the Slip Opinion(s) Filed for this Case.
View a Printer Friendly Version of this Opinion Information Sheet.
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