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sailboat named Moonshadow.3 Petitioners purchased Moonshadow new
in December 1997 for approximately $185,000, at which time they
traded in their former 36-foot Catalina sailboat.4
Moonshadow is a single sloop mast sailboat with a diesel
engine. It features, among other things, two double-berth
staterooms, two cabins, two toilet compartments, and a galley
complete with a microwave, refrigerator, freezer, three-burner
propane gas stove with oven, and hot and cold running water.
Moonshadow also has on board a global positioning system with
chart plotter, an Autohelm navigation system, a Freedom 20
inverter system, a TV/DVD, and a complete stereo system with
speakers in front and in back. Petitioners took possession of
Moonshadow in March 1998, and have remained the sole owners of it
throughout the years in issue.
During the years in issue, petitioners docked Moonshadow at
the Anacortes Marina, which was operated by Anacortes Yacht
Charters (AYC), a charter company.5 Petitioners initially
3 Petitioners have owned various Catalina sailboats for the
past 40 years. Mr. White is also an experienced sailor who built
his first boat at the age of 13 and crewed on boats racing in the
Columbia River.
4 Petitioners apparently did not pay Washington State sales
tax when they purchased Moonshadow based on their declaration to
the Washington State Revenue Department that the sailboat was
purchased for charter purposes and not for personal use.
5 AYC has a fleet of 110 boats, including Moonshadow,
available for charters. AYC also maintains skippers and crews
(continued...)
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Last modified: May 25, 2011