Document Type
Article
Publication Date
5-8-2023
Abstract
The following two essays are David Gamage’s and Jared Walczak’s opening statements in their debate over Quinn v. Washington,1 the recent Washington Supreme Court decision upholding a state tax on capital gains as an excise tax. Gamage and Walczak, who differ on the decision’s merits and its implications for future Washington tax jurisprudence, intend to follow these statements with rebuttals and conclusions in a subsequent article.
Recommended Citation
David Gamage and Jared Walczak,
Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?, 108 Tax Notes State 516
(2023).
Available at: https://scholarship.law.missouri.edu/facpubs/1372