Legal Opinion
Kelly-Springfield Tire Co. v. Iowa State Board of Tax Review
Supreme Court of Iowa
Decided October 21, 1987No. 87-278, 86-1565PublishedCited by 8 opinions
1Opinion of the Court
CARTER, Justice.
These consolidated appeals raise two legal issues in regard to income tax assessments by the Iowa Department of Revenue (IDOR) being judicially reviewed under Iowa Code section 17A.19 (1985). These issues are: (1) whether assessment of additional corporation income taxes by IDOR against appellant Kelly-Springfield Tire Co. (Kelly-Springfield) in No. 87-278 and appellant Shell Oil Company (Shell) in No. 86-1565, made more than three years after the filing of the taxpayers’ returns, was untimely under Iowa Code section 422.25(1) (1977) and therefore invalid; and (2) whether…
2Cases cited14 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
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3Cited by8 opinions
- Shell Oil Co. v. Iowa Department of RevenueSupreme Court of the United States · 1988
- Shell Oil Co. v. BairSupreme Court of Iowa · 1987
- General Electric Co. v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 1992
- Arizona Department of Revenue v. General Motors Acceptance Corp.Court of Appeals of Arizona · 1996
- Kraft, Inc. v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1991
3 more not listed; retrieve them via the Exa API.