Legal Opinion
Lee Enterprises, Inc v. Iowa State Tax Commission
Supreme Court of Iowa
Decided November 12, 1968No. 53132PublishedCited by 65 opinions
1Opinion of the Court
LARSON, Justice.
This is a suit in equity brought by plaintiffs-appellees, who are also cross-appel lants, for declaratory judgment and injunc-tive relief. As affected taxpayers, they challenged the constitutionality of the service tax portions of Division VII of an Act known as House File 702 enacted by the Sixty-second General Assembly, especially Section 25 thereof which relates to advertising services.
Defendants-appellants are the members of the State Tax Commission and specified local enforcement agents. The Tax Commission was abolished on December 31, 1967, and its successor, the…
2Cases cited97 opinions
- National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
92 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Iron Workers Local No. 67 v. HartSupreme Court of Iowa · 1971
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- State v. GorhamSupreme Court of Iowa · 1973
- State v. KuenySupreme Court of Iowa · 1974
- State v. PriceSupreme Court of Iowa · 1976
60 more not listed; retrieve them via the Exa API.