Legal Opinion
Northern Natural Gas Company v. Lauterbach
Supreme Court of Iowa
Decided February 9, 1960No. 49830PublishedCited by 12 opinions
1Opinion of the CourtGarrett, J.
Northern Natural Gas Company, a corporation, appellant, brought this action against the Iowa State Tax Commission and the members thereof, appellees, to recover certain use taxes paid under protest by the corporation. Involved *887is the construction to be placed upon section 423.4(2) of the 1950 Code of Iowa which relates to certain exemptions from the use tax.
Appellant operates a system of pipe lines which transport its own natural gas from Texas, Oklahoma and Kansas into Iowa and other states. It sells some gas at retail to farmers and corporations along its lines but mainly it sells at…
2Cases cited15 opinions
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
- Boyer-Campbell Co. v. FryMichigan Supreme Court · 1935
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
- Bullock v. Lone Star Gas Co.Texas Supreme Court · 1978
- Chicago, Burlington & Quincy Railroad v. Iowa State Tax CommissionSupreme Court of Iowa · 1966
- Inter-State Nurseries, Inc. v. Iowa Department of RevenueSupreme Court of Iowa · 1969
- Chicago, B. & QR Co. v. IOWA STATE TAX COM'NSupreme Court of Iowa · 1966
7 more not listed; retrieve them via the Exa API.