Legal Opinion
Des Moines & Central Iowa Railway Co. v. Iowa State Tax Commission
Supreme Court of Iowa
Decided May 8, 1962No. 50548PublishedCited by 8 opinions
1Opinion of the CourtThornton, J.
This is an appeal from an order of the Iowa State Tax Commission confirming an assessment for sales tax against plaintiff, Des Moines and Central Iowa Railway Company. On the issues involved the trial court upheld the order of the commission and plaintiff appeals to us. The proceedings are pursuant to section 422.55, Code of Iowa, 1958. Our review is de novo. Rule 334, Rules of Civil Procedure; and Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Commission, 248 Iowa 497, 499, 81 N.W.2d 437, 439.
There are two categories of sales involved. We will deal with them in the order…
2Cases cited17 opinions
- Superior Coal Co. v. Department of FinanceIllinois Supreme Court · 1941
- Wabash Ry. Co. v. American Refrigerator Transit Co.Court of Appeals for the Eighth Circuit · 1925
- Holland v. StateSupreme Court of Iowa · 1962
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- State v. St. Paul Union Depot Co.Supreme Court of Minnesota · 1889
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Team Central, Inc. v. Teamco, Inc.Supreme Court of Iowa · 1978
- Northern Natural Gas Company v. ForstSupreme Court of Iowa · 1973
- S & M Finance Co. Fort Dodge v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- Exceptional Persons, Inc. New Choices, Inc. Handicapped Development Center Life Works Community Services Candeo, Vocational Development Center, Inc., Healthy Connections, Inc. And Krysilis, Inc. v. Iowa Department of Human ServicesSupreme Court of Iowa · 2016
- Ernst v. Iowa Department of Revenue (In Re Hubs Repair Shop, Inc.)United States Bankruptcy Court, N.D. Iowa · 1983
3 more not listed; retrieve them via the Exa API.