Represented plaintiffs challenging Washington state’s capital gains tax. The Superior Court held that the tax is an income tax that violates the state Constitution’s Uniformity Clause. The Washington Supreme Court avoided the state constitutional issue by re-characterizing the tax as an excise tax on the transactions that generate capital gain, even though many of the individuals on whom the tax is imposed have no control over where, whether or when such transactions may occur. Although, as an excise tax on transactions, the tax violates the U.S. Constitution by taxing gain received by Washington residents and domiciliaries derived from transactions that occur outside the state’s boundaries, the U.S. Supreme Court declined certiorari.