Gregg D. Barton

U.S. Oil & Refining Co. v. State of Washington, Department of Revenue

Refund suit filed in Thurston County Superior Court challenging application of hazardous substance and petroleum products taxes on refined vacuum gas oils.

Protective Administrative Services v. State of Washington, Department of Revenue

Successful appeal of B&O and retail sales tax assessment challenging whether taxpayer was a retailer or wholesaler of automobile vehicle service contracts. 24 Wash. App.2d 319, 519 P.3d 953 (2022).

Department of Revenue, State of Oregon v. Alaska Airlines

Successful defense of Magistrate Division conclusion that codeshare revenues of airline were not transportation revenue as that phrase is used in the Multistate Tax Commission’s special apportionment regulation for airlines. 2022 WL 3024729 (Or. Tax Ct. Reg. Div. 2022).  

First Data Merchant Services v. State of Washington, Department of Revenue

Refund suit pending for credit card processor in Thurston County Superior Court challenging application of B&O tax measured by the full merchant discount, including interchange fees.

Large National Bank Merchant Services v. State of Washington, Department of Revenue

Board of Tax Appeals action for credit card processor challenging application of B&O tax measured by the full merchant discount, including interchange fees.

Liberty Procurement, LLC v. Washington State Department of Revenue

Board of Tax Appeals action challenging whether taxpayer that merely has flash title to inventory in state by reason of drop shipments has statutory nexus.

Group Health Cooperative v. Washington State Department of Revenue

Successful suit for refund of B&O tax paid on Medicare-Advantage premium receipts under state and federal preemption law. 8 Wash. App. 210 438 P.3d 158 (2019).

Memorandum of Amicus Curiae Kohl’s Department Stores, Inc., Lowe’s Home Center, v. Department of Revenue, State of Washington

Served as counsel of record for amicus curiae Kohl’s Department Stores in support of petition for review by Washington Supreme Court.

Health Net Federal Services, LLC v. McClain, Tax Commissioner of Ohio

Challenge application of Ohio Commercial Activities tax on Tricare receipts under federal preemption.

Health Net Life Insurance Company v. Oregon Department of Revenue

Challenge application of Oregon corporate minimum tax on Medicare-Advantage receipts under federal preemption. 24 Or. Tax 514 (2021).

Hilton Honors Worldwide LLC v. State of Washington Department of Revenue

Board of Tax Appeals action challenging apportionment under benefit received rule.

United Parcel Service, Inc. v. Department of Revenue, State of Oregon

Suit in Magistrate Division of Oregon Tax Court challenging application of apportionment rules, including cost of performance, trucking and air transportation.

Eagle US 2 LLC v. State of Washington Department of Revenue

Challenge in Board of Tax Appeals with regard to interpretation of relief provision with respect to annual surveys.

Brief of Amicus Curiae Council on State Taxation, State of Washington, Department of Revenue v. Avnet, Inc.

Served as counsel of record for amicus curiae Council on State Taxation in Washington Supreme Court.

Hormel Foods Corporation v. State of Oregon Department of Revenue

Suit in Magistrate Division of Oregon Tax Court challenging assessment of corporate excise tax under P.L. 86-272.

Verizon Americas Holdings (formerly Vodafone) v. State of Oregon Department of Revenue

Suit in Magistrate Division of Oregon Tax Court challenging proper application of cost of performance provisions.

Tomseth v. State of Oregon Department of Revenue

Challenge in the Magistrate Division of the Oregon Tax Court of Oregon’s denial of a refund for taxes paid to other states on the basis that the claim for refund was untimely. 2016 WL 6683567 (2016).

Kohl’s Department Stores v. Washington Department of Revenue

Challenge in Board of Tax Appeals of denial of bad debt deduction and credit.

Capital One v. Oregon Department of Revenue

Challenge corporate net income tax assessment of credit card issuer on nexus grounds. 363 OR. 441, 423 P.3d 80 (2018).

Macy's v. Washington State Department of Revenue

Challenge denial of sales tax bad debt deduction on credit card sales.

Fisher Broadcasting Company v. Oregon Department of Revenue

Defend non-business income characterization of sale of long term stock investment. 22 OR. Tax. 69 (2015).

AOL, LLC f/k/a America Online Inc. v. Washington State Department of Revenue

Successful refund suit challenging application of retail sales tax on purchases of managed modem service used in the provision of Internet access.

Cable One Inc. v. Oregon Department of Revenue

Challenge of centralized property tax assessment as communications company.

United Parcel Service Inc. v. Oregon Department of Revenue

Suit defending claim for divided received deduction for amounts paid by Real Estate Investment Trust (REIT).

Cable One Inc v. Idaho State Tax Commission

Corporate income tax lawsuit challenging proper calculation of sales factor numerator under cost of performance test.

Whatcom County and City of Bellingham v. State, Department of Revenue

Represented intervening retailers in lawsuit by local governments challenging sales tax interpretation by State Department of Revenue.

AOL, LLC, f/k/a America Online Inc. (AOL I) v. Washington State Department of Revenue

Challenge whether Washington State's pay-to-play requirement applied to all outstanding assessments when refund claim related to amounts paid with amended return. 149 Wash. App. 533, 205 P.3d 159 (2009).

AOL, LLC, f/k/a America Online Inc. (AOL II) v. Washington State Department of Revenue

Refund suit relating to sales tax on transmission services and whether Department's voluntary payment mooted case and prevented taxpayer from having review on the merits.

Fresh Express Inc. v. City of Bellevue

Represented taxpayer in litigating and settling a city business and occupation tax refund action.

Homestreet Inc. v. City of Seattle

Initiated refund suit seeking Business & Operation (B&O) tax paid on interest on residential mortgages.

In re Lincoln Square Office LLC

Challenge of property tax valuation for commercial office building.

CenturyTel Inc. v. Oregon Department of Revenue

Defended nonbusiness income reporting position following Internal Revenue Code (IRC) section 338(h)(10) sale and liquidation of wireless business. 353 Or. 316, 297 P.3d 1264 (2013).

Washington Mutual Inc. v. Oregon Department of Revenue

Challenge of assessment attempting to disregard captive REIT.

Getty Images (Seattle) Inc. v. City of Seattle

Challenge of assessment by City of Seattle imposing B&O tax on imputed intercompany service income. 163 Wash. App. 590, 260 P.3d 926 (2011).

In re Bellevue Place Office LLC

Challenge of property tax valuation for commercial office building.

In re Lincoln Square Retail LLC

Challenge of real property tax assessment resulting in $40 million valuation reduction.

Seattle Mortgage Company v. Washington State Department of Revenue

Claim for refund and settlement of B&O tax paid on retained interest and loan origination fees on residential mortgages.

Washington Federal Savings v. Washington State Department of Revenue

Refund suit and settlement relating to B&O tax paid on interest on residential mortgages.

Shell Oil Company v. Washington State Department of Revenue

Suit and settlement challenging denial of refund based upon procedural refund claim requirements.

United Parcel Service (UPS) Oasis Supply Corporation v. Washington State Department of Revenue

Challenge and settlement of nexus assertion with regard to United Parcel Service's centralized purchasing company.

VeriSign Inc. v. Washington Department of Revenue

Represented taxpayer in litigating and ultimately settling a business and occupation tax refund related to the taxation of telecommunications services.

Group Health Cooperative v. City of Seattle

Represented taxpayer in a successful challenge to the application of city business and occupation tax to revenues that were preempted by state and federal law. 146 Wash. App. 80, 189 P.3d 216 (2008).

Public Utility District No. 1 of Benton County v. Washington State Department of Revenue

Challenge and settlement of whether public utility district tax on the sale of electricity applies to base service charges.

Pacific Rim Foods Inc. v. Washington State Department of Revenue

Claim for refund for sales tax paid on manufacturing equipment.

King County Assessor v. Sears, Roebuck & Company

Defense of successful Board of Equalization (BOE) property tax appeal.

King County Assessor v. Northgate Mall Partnership

Defense of successful BOE property tax appeal.

King County Assessor v. J.C. Penney Company Inc.

Defense of successful BOE property tax appeal.

Bellevue Square Managers Inc. v. King County

Property tax valuation dispute involving super regional shopping mall.

Longview Fibre Company v. Cowlitz County

Property tax appeal procedural issue. 114 Wash. 2d 691, 790 P.2d 149 (1990).

Director of Taxation, State of Hawaii v. Lynden Air Freight Inc.

Refund suit challenging application of gross receipts tax upon air transportation under federal preemption provision. Petition for certiori to the U.S. Supreme Court denied. 89 Hawaii 51, 968 P.2d 653 (1998).

Estate of Kurt Cobain v. State of Washington, Department of Revenue

Successful refund suit challenging whether estate was engaged in business.

HomeStreet Inc. v. Washington Department of Revenue

Represented taxpayer in a successful business and occupation tax refund action. 166 Wash. 2d 444, 210 P.3d 297 (2009).

In the Matter of the Appeal of British Petrochemical (BP) Oil Supply Company

Successful defense of nexus assertion. City of Tacoma Hearing Examiner No. T-97964.

In the Matter of the Appeal of Plum Creek Timberlands, L.P.

Successful defense of tax assertion on royalties from mineral leases. City of Seattle Hearing Examiner No. B-05-005

PACCAR Inc. v. State of Washington, Department of Revenue

Successful refund suit challenging application of wholesaling tax to inbound interstate sales.

PacifiCare Health Systems Inc. v. State of Oregon

Challenge of corporate income tax assessment based upon denial of royalty deductions. 19 Or. Tax 460 (2008).

State of Illinois ex rel. Beeler v. Amazon.com Inc., et al.

Sales tax counsel for Amazon.com's sales tax False Claims Act litigation. Docket number: No. 2003L-185

State of Nevada ex rel. Beeler v. Amazon.com, et al.

Successful defense as national outside sales tax counsel for Amazon.com's sales tax False Claims Act litigation. 122 Nev. 132, 127 P.3d. 1088 (2006).

State of Tennessee ex rel. Beeler v. Amazon.com, et al.

Successful defense as national outside sales tax counsel for Amazon.com's sales tax False Claims Act litigation. Docket number: No. 02-3764-III

Washington Mutual Bank v. State of Washington, Department of Revenue

Initiated refund suit seeking B&O tax paid on interest on residential mortgages.

Alaska Department of Revenue v. Magella Healthcare Corporation

Represented taxpayer in litigation to obtain alternative income tax apportionment under Alaska's version of Uniform Division of Income Tax Purposes Act (UDITPA) § 18.