Kistner v. Iowa State Board of Assessment & Review

— This is an appeal from the assessment of a retail sales tax by the State Board of Assessment and Review against E. F. Kistner, doing business as the Kistner Funeral Home, in Waterloo, Iowa. It was the contention of the State Board that he was a retailer under the provisions of tbe act and subject to tbe tax.

After a hearing, at which evidence was offered, the lower court found Kistner ivas a retailer and was liable for tax in the amount of $49.24, together with penalties. He was dissatisfied with this finding and has appealed.

E. F. Kistner is the owner and operator of a business known as the…