Callie Castillo

Jan 16, 2024 | lexology.com | Callie Castillo |Scott Edwards |Lewis Horowitz

On January 15, The U.S. Supreme Court declined to accept our certiorari petition. That means there will be no further judicial review of the Washington Supreme Court’s Quinn decision holding that the capital gains tax is a constitutionally valid excise tax — rather than an income tax violating the Washington State Constitution’s Uniformity Clause. Individuals who pay the capital gains tax can still challenge the tax as it applies to them.

Sep 4, 2023 | mondaq.com | Aaron Johnson |Callie Castillo |Scott Edwards |Lewis Horowitz

On Monday, August 21, Lane Powell filed a petition for certiorari to the U.S. Supreme Court (SCOTUS) asking the Court to review the Washington State Supreme Court decision in Quinn v. Dep't of Revenue. The petition asks SCOTUS to address the constitutional flaws with the Washington capital gains tax resulting from the state Supreme Court's ruling that the tax is an excise tax. By explicitly calling the capital gains tax an excise tax, the Washington Supreme Court created a federal law problem.