Flight Options, LLC v. Dep't Of Revenue
Annotate this CaseFlight Options, LLC challenged the constitutional and statutory authority of the Department of Revenue to assess apportioned property taxes against a fleet of airplanes it managed. Specifically, Flight Options argued that its airplanes did not have a tax situs in Washington state, and that the due process clause of the federal constitution prohibited assessment of taxes on them. Upon review of the briefs submitted and the applicable legal authority, the Supreme Court rejected each of Flight Options’ contentions and affirmed the lower court decision dismissing Flight Options’ case.
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