Legal Opinion
IES Utilities Inc. v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided March 20, 1996No. 94-1987PublishedCited by 17 opinions
1Opinion of the Court
McGIVERIN, Chief Justice.
The controlling issue here is whether the district court correctly sustained defendant Iowa Department of Revenue’s (DOR) motion to dismiss plaintiff utilities’ petition for declaratory judgment in this agency action case for failing to exhaust all adequate administrative remedies. Due to lack of district court jurisdiction over the original action filed by the utilities, we affirm.
I. Background facts and proceedings. Plaintiff utilities brought an original petition in district court for declaratory judgment under Iowa rule of civil procedure 261 and a motion for a…
2Cases cited12 opinions
- Salsbury Laboratories v. Iowa Department of Environmental QualitySupreme Court of Iowa · 1979
- Christie v. Rolscreen Co.Supreme Court of Iowa · 1989
- Rowen v. LeMars Mutual Insurance Co. of IowaSupreme Court of Iowa · 1975
- City of Des Moines v. Des Moines Police Bargaining Unit Ass'nSupreme Court of Iowa · 1985
- Hines v. Illinois Central Gulf RailroadSupreme Court of Iowa · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Nicole Lara Shumate v. Drake University A/K/A Drake University Law SchoolSupreme Court of Iowa · 2014
- Terry Christiansen v. Iowa Board of Educational ExaminersSupreme Court of Iowa · 2013
- Williams Pipe Line Co. v. Bayer Corp.District Court, S.D. Iowa · 1997
- City of Des Moines v. City Development Board of the StateSupreme Court of Iowa · 2001
- Keokuk County v. H.B.Supreme Court of Iowa · 1999
12 more not listed; retrieve them via the Exa API.