
Welcome
Welcome to the Northwest Progressive Institute's Capital Gains Tax Litigation Resource Center. This website was built to provide public access to case files from the legal challenge filed by right wing forces against Washington State's new capital gains tax on the wealthy.
These consolidated cases, known as Quinn et al v. State of Washington et al (Case No. 21-2-00075-09 and Case No. 21-2-00087-09), were first heard in Douglas County Superior Court. That court found for the plaintiffs. The defendants then appealed to the Washington State Supreme Court to grant direct review, which it did.
While Supreme Court briefs and opinions are usually made available on www.courts.wa.gov, briefs and exhibits at the trial court level are not. Douglas County Superior Court charges twenty-five cents per page to obtain case records by email. We are making case files available here at no charge as a public service.
Note: This archive is a work in progress and not all of the case files are available yet. We will continue to add documents to this site as the case progresses. Notices of appearance filed by parties' attorneys are not included in the archive.
Table of Contents
Rulings
- March 1st, 2022: Judge Huber's decisions on state's motion to strike Mercier declaration and cross motions for summary judgment (finding for plaintiffs)
- November 30th, 2022: Supreme Court's decision granting the State’s Motion for Stay of Lower Court’s Order Pending Review (ruling for appellants)
Pleadings filed by the plaintiffs
The plaintiffs (Quinn et al) are Chris Quinn, Craig Leuthold, Suzie Burke, Lewis and Martha Randall, Rick Glenn, Neil Muller, Larry and Margaret King, and Kerry Cox. They do not want Washington State to have a capital gains tax on the wealthy, so they filed a legal challenge which they hope will end with the tax being struck down by the courts. The plaintiffs are the respondents at the appellate level.
In Douglas County Superior Court
- December 6th, 2021: Plaintiffs' motion for summary judgment
- January 7th, 2022: Plaintiffs' opposition to defendants' motion to summary judgment
In the Supreme Court
- May 10th, 2022: Respondents' answer to statement of grounds for direct review
Pleadings filed by the defendants
The defendants are the State of Washington and its Department of Revenue, represented by the Attorney General of Washington (AGO). The Legislature wants Washington State to have a capital gains tax on the wealthy and passed a law in 2021 providing for one, so the AGO is defending that position.
The defendants are the appellants at the appellate level.
In Douglas County Superior Court
- June 14th, 2021: Motion to Dismiss Plaintiffs' Complaints Or in the Alternative to Transfer Venue
- December 6th, 2021: Defendants' motion for summary judgment
- January 7th, 2022: Defendants' memorandum in opposition to plaintiffs' motion for summary judgment
In the Supreme Court
- April 11th, 2022: Appellants' statement of grounds for direct review
Pleadings filed by the intervenors
The intervenors are people and organizations that want the capital gains tax on the wealthy upheld as constitutional and have intervened in the case to be able to offer their own arguments to the courts. The intervenors are the Edmonds School District, Tamara Grubb, Adrienne Stuart, Mary Curry, and the Washington Education Association. They are represented by Pacifica Law Group.
In the Supreme Court
- April 11th, 2022: Intervenors' statement of grounds for direct review
Amicus briefs
Amicus means friend of the court. Learn more about amicus briefs.
In Douglas County Superior Court
- December 20th, 2021: Brief of amici curiae Mrs. Mary Ann Warren, Meliesa Tigard, Kristen Cameron, and Dr. Katherine Baird (in support of upholding the capital gains tax)
- December 20th, 2021: Brief of amici curiae Building Industry Association of Washington and Washington Cattlemen's Association (in opposition to the capital gains tax)
- December 20th, 2021: Brief of amici curiae National Taxpayers Union Foundation, Washington Policy Center, Adam Hoffer, Randall G. Holcombe, Jeremy Horpedahl, Todd Nesbit, Justin M. Ross, William F. Shughart II, and Jared Walczak (in opposition to the capital gains tax)