Legal Opinion
KFC Corporation Vs. Iowa Department Of Revenue
Supreme Court of Iowa
Decided December 30, 2010No. 09–1032PublishedCited by 28 opinions
1Opinion of the Court
APPEL, Justice.
In this case, we must determine whether the State of Iowa may impose an income tax on revenue received by a foreign corporation that has no tangible physical presence within the state but receives revenues from the use of the corporation’s intangible property within the state. After the Iowa Department of Revenue (IDOR) imposed an income tax assessment against the out-of-state corporation, the taxpayer filed a protest with the agency on constitutional and statutory grounds. IDOR rejected the protest. On review of the agency’s action, the district court affirmed. KFC appealed.…
2Cases cited58 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- World-Wide Volkswagen Corp. v. WoodsonSupreme Court of the United States · 1980
- McGee v. International Life InsuranceSupreme Court of the United States · 1957
- Pennoyer v. NeffSupreme Court of the United States · 1878
53 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Nextera Energy Resources LLC v. Iowa Utilities BoardSupreme Court of Iowa · 2012
- State v. BonrudSouth Dakota Supreme Court · 1986
- Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of RevenueSupreme Court of Iowa · 2015
- Griffith v. Conagra Brands, Inc.West Virginia Supreme Court · 2012
- State of Iowa Ex Rel. Thomas J. Miller, Attorney General for Iowa v. Vertrue, Incorporated F/K/A Memberworks, Inc., a Delaware Corporation Adaptive Marketing, LLC, a Delaware Limited Liability Company Idaptive Marketing, LLC, a Delaware Limited Liability CompanySupreme Court of Iowa · 2013
23 more not listed; retrieve them via the Exa API.