Legal Opinion
Bruce Motor Freight, Inc. v. Lauterbach
Supreme Court of Iowa
Decided June 19, 1956No. 48880PublishedCited by 27 opinions
1Opinion of the CourtPeterson, J.
-The question involved is the interpretation of section 423.4(2), Code 1954, and whether or not plaintiffs are liable for use tax on motor vehicles and trailers used in interstate transportation.
By agreement of counsel and order of the district judge five cases were consolidated for trial, and by order of this court they have been consolidated on appeal.
The actions are in the nature of mandamus actions to require the State Tax Commission to refund use tax paid under protest to Polk County Treasurer or to Tax Commission. Plaintiff in three cases is Bruce Motor Freight, Inc., a Missouri…
2Cases cited21 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Interstate Busses Corp. v. BlodgettSupreme Court of the United States · 1928
- Republic Pictures Corporation v. KapplerCourt of Appeals for the Eighth Circuit · 1945
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- Adams v. Professional Practices CommissionSupreme Court of Oklahoma · 1974
- Motor Club of Iowa v. Department of TransportationSupreme Court of Iowa · 1977
- Iowa Department of Revenue v. Iowa Merit Employment CommissionSupreme Court of Iowa · 1976
- Northwest Datsun v. Oklahoma Motor Vehicle CommissionSupreme Court of Oklahoma · 1987
22 more not listed; retrieve them via the Exa API.