Internorth, Inc. v. Iowa State Board of Tax Review

McCORMICK, Justice.

The questions here concern the Iowa corporate income tax liability of plaintiffs In-ternorth, Inc., (Northern) and Northern Propane Gas Company (Propane). Defendant Iowa Department of Revenue assessed Northern with additional income taxes for the years 1962 through 1972 based on disagreement with its method of apportioning Iowa income. The department assessed both plaintiffs with additional income taxes for 1971 through 1974 because of disagreement with their method of computing their deduction for federal income taxes. In a separate proceeding, the director of revenue…