Legal Opinion
Hale v. Iowa State Board of Assessment & Review
Supreme Court of Iowa
Decided January 19, 1937No. 43610PublishedCited by 15 opinions
1Opinion of the CourtHamilton, J.
The facts are not in dispute and briefly stated are as follows:
During the month of January, 1936, plaintiffs, who were husband and wife, filed with the Iowa State Board of Assessment and Review a joint income tax return, in which they reported that they were engaged in no business but were farm owners and investors. They reported interest from all sources, including exempt interest in the sum of $1,322.69. In the report they state that in addition to the interest reported they held bonds during 1935 and received interest therefrom as follows:
Principal Interest
State of Iowa, Soldiers Bonus…
2Cases cited32 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Blodgett v. SilbermanSupreme Court of the United States · 1928
27 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Eysink v. Board of SupervisorsSupreme Court of Iowa · 1941
- Morrison-Knudsen Co. v. State Tax CommissionSupreme Court of Iowa · 1950
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
- Palmer v. State Board of Assessment & ReviewSupreme Court of Iowa · 1939
- State v. StueveSupreme Court of Iowa · 1967
10 more not listed; retrieve them via the Exa API.