Legal Opinion
Michigan Wisconsin Pipe Line Co. v. Iowa State Board of Tax Review
Supreme Court of Iowa
Decided May 22, 1985No. 84-1240PublishedCited by 9 opinions
1Opinion of the Court
McCORMICK, Justice.
This appeal involves a pipeline company’s challenge to the director of revenue’s valuation of its Iowa property pursuant to Iowa Code chapter 438 (1979). Respondent Iowa State Board of Tax Review upheld the valuation after hearing the challenge as a contested case. Petitioner Michigan Wisconsin Pipe Line Company then obtained district court review in a judicial review proceeding. When the district court affirmed the board, petitioner appealed. The questions concern burden of proof, correctness of the director’s valuation method, and constitutionality of the valuation on…
2Cases cited12 opinions
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- Business Ventures, Inc. v. Iowa CitySupreme Court of Iowa · 1975
- Equitable Life Insurance Co. of Iowa v. Board of ReviewSupreme Court of Iowa · 1979
- Northwestern Bell Telephone Co. v. Iowa State Commerce CommissionSupreme Court of Iowa · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
- Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of Iowa, Burlington Northern Railroad Company v. Gerald D. Bair, Director of the Department of Revenue of IowaCourt of Appeals for the Eighth Circuit · 1985
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- RT Communications, Inc. v. State Board of EqualizationWyoming Supreme Court · 2000
- Burlington Northern Railroad v. BairDistrict Court, S.D. Iowa · 1993
4 more not listed; retrieve them via the Exa API.