Legal Opinion
Chicago, Burlington & Quincy Railroad v. Iowa State Tax Commission
Supreme Court of Iowa
Decided May 3, 1966No. 51946PublishedCited by 17 opinions
1Opinion of the CourtThornton, J.
The plaintiff-railroad seeks to mandamus the tax commission to refund use tax on fuel oil purchased outside the state by plaintiff and brought into Iowa. It advances two theories (1) the fuel oil is consumed in creating power for generating electric current, section 423.1, paragraph 1(b), Code, 1962, and (2) it is used in interstate transportation, section 423.4, paragraph 2(a), Code, 1962. The trial court held in favor of the railroad in the alternative on both theories.
The record below was on stipulated facts. The trial court found the facts as stipulated. Mandamus is in equity, section…
2Cases cited18 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Dingman v. City of Council BluffsSupreme Court of Iowa · 1958
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Holiday Inns Franchising, Inc. v. BranstadSupreme Court of Iowa · 1995
- Goergen v. State Tax CommissionSupreme Court of Iowa · 1969
- Charles Gabus Ford, Inc. v. Iowa State Highway CommissionSupreme Court of Iowa · 1974
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- State v. SylvaHawaii Supreme Court · 1980
12 more not listed; retrieve them via the Exa API.