Legal Opinion
Leaseamerica Corp. v. Iowa Department of Revenue
Supreme Court of Iowa
Decided May 18, 1983No. 68908PublishedCited by 6 opinions
1Opinion of the Court
REYNOLDSON, Chief Justice.
The Iowa Department of Revenue (department) appeals from district court’s dismissal of taxpayer Leaseamerica Corporation’s petition for judicial review. District court held Leaseamerica was required to appeal a hearing officer’s proposed decision to the director of revenue in order to exhaust its administrative remedies, and dismissed on the ground it had no subject matter jurisdiction. We reverse and remand for proceedings on the merits.
December 26, 1979, the department notified Leaseamerica it owed $218,103.84 consumer use tax with accompanying penalty and…
2Cases cited8 opinions
- Rowen v. LeMars Mutual Insurance Co. of IowaSupreme Court of Iowa · 1975
- Boomhower v. Cerro Gordo County Board of AdjustmentSupreme Court of Iowa · 1968
- Ellis v. Iowa Department of Job ServiceSupreme Court of Iowa · 1979
- Committee on Professional Ethics & Conduct of Iowa State Bar Ass'n v. ShafferSupreme Court of Iowa · 1975
- Iowa Industrial Commissioner v. DavisSupreme Court of Iowa · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Allegre v. Iowa State Board of RegentsSupreme Court of Iowa · 1984
- Continental Telephone Co. v. ColtonSupreme Court of Iowa · 1984
- North River Insurance Co. v. Iowa Division of InsuranceSupreme Court of Iowa · 1993
- Smith v. Department of Motor VehiclesCalifornia Court of Appeal · 1984
- Continental Telephone Co. v. ColtonSupreme Court of Iowa · 1984
1 more not listed; retrieve them via the Exa API.