Legal Opinion
Linwood Stone Products Co. v. State Department of Revenue
Supreme Court of Iowa
Decided March 10, 1970No. 53873PublishedCited by 18 opinions
1Opinion of the Court
LARSON, Justice.
This is an appeal from an assessment of sales and use taxes and penalty against plaintiff by Iowa State Tax Commission dated August 24, 1967. The State Tax Commission, predecessor to the defendant Department of Revenue, imposed a sales tax on diesel fuel used by plaintiff to operate vehicles and machines in its limestone mine. Plaintiff challenged that as sessment on the ground that it was exempt under section 422.42(3), 1962 Code. It also challenged the imposition of use taxes on certain industrial equipment allegedly used in processing, on the ground that it was exempt under…
2Cases cited9 opinions
- Cochrane v. DeenerSupreme Court of the United States · 1877
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
- Tulsa MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Iowa Auto Dealers Ass'n v. Iowa Department of RevenueSupreme Court of Iowa · 1981
- Opperman v. Heritage Mutual Insurance Co.South Dakota Supreme Court · 1997
- In Re Tax Appeal of Collingwood Grain, Inc.Supreme Court of Kansas · 1995
- Rock of Ages Corp. v. Commissioner of TaxesSupreme Court of Vermont · 1976
- Millington Quarry, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
13 more not listed; retrieve them via the Exa API.