Mason & Hanger-Silas Mason Co. v. Iowa State Tax Commission

This appeal involves the power of the State of Iowa to assess a state sales and use tax under chapters 422 and 423, Code, 1962, against a contractor for the United States of America upon which the tax would ultimately fall. Upon the appeal of the contractor, Mason & Ilanger-Silas Mason Co., Inc., to the district court from an order of defendant, Iowa State Tax Commission, confirming an assessment of the taxes, penalty and interest for the period from July 1, 1956, through March 31,1961, the court held, in adjudicating law points under rule 105, Rules of Civil Procedure, the tax was void as…