Legal Opinion
Iowa Movers & Warehousemen's Ass'n v. Briggs
Supreme Court of Iowa
Decided January 21, 1976No. 2-57422PublishedCited by 30 opinions
1Opinion of the Court
UHLENHOPP, Justice.
In this de novo appeal we consider problems in connection with the Iowa services tax and the Iowa income tax on foreign corporations, §§ 422.43, 422.33, Code 1975.
Plaintiff is an association of Iowa ware-housemen. Plaintiff brought the present suit in equity for declaratory and injunctive relief against defendants Iowa Department of Revenue and its Director, whom we will call collectively the Department. In district court the suit involved several main issues: (1) the constitutionality of the application of the Iowa services tax to interstate warehousing activities, (2)…
2Cases cited35 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- McGowan v. MarylandSupreme Court of the United States · 1961
- Pierce v. Society of SistersSupreme Court of the United States · 1925
30 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Iowa Civil Liberties Union v. CritelliSupreme Court of Iowa · 1976
- Hoffman v. Iowa Department of TransportationSupreme Court of Iowa · 1977
- Blocker Drilling Canada, Ltd. v. ConradNorth Dakota Supreme Court · 1984
- Bd. of Sup'rs of Linn Cty. v. Dept. of RevenueSupreme Court of Iowa · 1978
25 more not listed; retrieve them via the Exa API.