National Investment Co. v. Harrison

The Plaza Hotel and the Chamberlain Hotel, both in the city of Des Moines, were included in the same condemnation action by the United States Government. In Boss v. Polk County, 236 Iowa 384, 19 N. W. 2d 225, we had before us the question of whether the Chamberlain Hotel, taken by the United States Government for use during the war emergency of World War II, was exempt from taxation during the period it was used by the Federal Government. We held it was not. Now the owner of the Plaza Hotel seeks an exemption from taxation for the period the Plaza Hotel was used by the Federal Government —…