Legal Opinion
Armstrong's, Inc. v. Iowa Department of Revenue
Supreme Court of Iowa
Decided June 16, 1982No. 66469Published
1Opinion of the Court
320 N.W.2d 623 (1982)
ARMSTRONG'S, INC., Appellee,
v.
IOWA DEPARTMENT OF REVENUE, Appellant.
No. 66469.
Supreme Court of Iowa.
June 16, 1982.
Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Mark R. Schuling, Asst. Atty. Gen., for appellant.
Robert O. Daniel and Gary J. Streit of Shuttleworth & Ingersoll, Cedar Rapids, for appellee.
Considered en banc.
SCHULTZ, Justice.
This appeal involves the interpretation of section 422.25(2), The Code, which imposes a penalty on a taxpayer who fails to file a timely income tax return unless such failure is due to "reasonable cause." The…
2Cases cited28 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MurdockSupreme Court of the United States · 1934
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
23 more not listed; retrieve them via the Exa API.