Legal Opinion
Boss v. Polk County
Supreme Court of Iowa
Decided June 19, 1945No. 46677PublishedCited by 2 opinions
1Opinion of the CourtWennerstrum, J.
The main issue involved in this appeal is whether property taken by the United States Government for use during the war emergency of World War II is exempt from taxation under the provisions of the Code of Iowa, as well as by virtue of one of the provisions of the Constitution of the United States. The plaintiff sought to enjoin the county officials of Polk County, Iowa, from collecting taxes for the year 1943, due in 1944, on the property involved in this litigation. The'trial court held that the property, the record title of which during the year 1943 remained in the plaintiff, was not…
2Cases cited29 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
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3Cited by2 opinions
- Wright Construction Co. v. St. Lawrence Fluorspar, Inc.Superior Court of Delaware · 1969
- National Investment Co. v. HarrisonSupreme Court of Iowa · 1947