Legal Opinion
Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.
Supreme Court of Iowa
Decided December 19, 2014No. 13–0925Published
1Opinion of the Court
IN THE SUPREME COURT OF IOWA No. 13–0925 Filed December 19, 2014 COURTNEY M. KAY-DECKER, Director, Iowa Department of Revenue, Appellant, vs. IOWA STATE BOARD OF TAX REVIEW and CABLE ONE, INC., Appellees. Appeal from the Iowa District Court for Polk County, Michael D. Huppert, Judge. The director of the department of revenue appeals a district court ruling affirming a decision of the board of tax review that a company providing voice over internet protocol telephone service was not subject to central assessment for property tax purposes. JUDGMENT REVERSED AND CASE REMANDED WITH INSTRUCTIONS.…
2Cases cited24 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Renda v. Iowa Civil Rights CommissionSupreme Court of Iowa · 2010
- Comcast Corp. v. Department of RevenueOregon Supreme Court · 2014
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
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