This Friday (2/4) at 10 a.m., Douglas County Superior Court will hold a summary judgment hearing on the capital gains income tax adopted last year. The state supreme court has consistently ruled that income is property and that a graduated/non-uniform tax on income is unconstitutional.

Washington voters have rejected 10 straight income tax ballot measures (11 including the non-binding advisory vote last year on SB 5096). These votes include Washingtonians overwhelmingly rejecting six proposed constitutional amendments to allow a graduated/non-uninform income tax.

The Attorney General has asked the court to ignore and remove from the case record public records from the IRS and every state revenue department across the country describing a capital gains tax as an income tax. I understand these capital gains income tax public records may be an inconvenient truth for the Attorney General, but the facts are the facts, even if the state wants to hide them from the court record.

TVW plans to live stream Friday’s capital gains income tax summary judgment court hearing.

Updated 2/4
No capital gains income tax ruling from the judge today. He will likely issue a letter ruling in 2-3 weeks. I felt good going into today's argument. Feel even better after.

Background information for the case
Final briefs filed in capital gains income tax lawsuit – Court date February 4
Attorney General can’t handle the truth about capital gains income taxes
First amicus brief filed in capital gains income tax case
Capital gains income tax quotes – who said it?
Capital gains income tax interview with University of Washington tax expert Professor Schumacher
Tax Foundation: Why Washington State Can’t Claim Its Capital Gains Tax Is an Excise Tax
A Capital Gains Tax IS an Income Tax: Irrefutable Proof in About Two Minutes (video)