Legal Opinion
Benner Tea Company v. Iowa State Tax Commission
Supreme Court of Iowa
Decided May 2, 1961No. 50260PublishedCited by 6 opinions
1Opinion of the CourtGarfield, C. J.
The question presented is whether, in computing the sales tax due the state, a retailer is entitled to deduct from its gross receipts, as discounts, the cost to it of S&H stamps given customers. We must disagree with the trial court’s affirmative answer to this question.
The case is here upon appeal by the state tax commission, granted by us under rule 332, Rules of Civil Procedure, from the trial court’s adjudication of a law point under rule 105, R. C. P. For convenience we disregard the fact members of the commission are joined as defendants. Plaintiff, Benner Tea Company, is a retailer…
2Cases cited14 opinions
- Bristol-Myers Co. v. Lit Bros., Inc.Supreme Court of Pennsylvania · 1939
- Ex Parte DrexelCalifornia Supreme Court · 1905
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Sperry & Hutchinson Co. v. HoeghSupreme Court of Iowa · 1954
- Weco Products Co. v. Mid-City Cut Rate Drug StoresCalifornia Court of Appeal · 1942
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3Cited by6 opinions
- Argonaut Ins. Co. v. ABC Steel Products Co., Inc.Court of Appeals of Texas · 1979
- A. W. Cullum & Co. v. CalvertCourt of Appeals of Texas · 1970
- Computervision Int'l Corp. v. CommissionerUnited States Tax Court · 1996
- Undercofler v. Colonial Stores, Inc.Court of Appeals of Georgia · 1966
- Botney v. Sperry & Hutchinson Co.California Court of Appeal · 1976
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