Legal Opinion
Shell Oil Co. v. Bair
Supreme Court of Iowa
Decided December 23, 1987No. 86-1731, 86-1747PublishedCited by 17 opinions
1Opinion of the Court
CARTER, Justice.
In consolidated appeals, Shell Oil Company (Shell) appeals a district court order upholding the constitutionality of an Iowa statute denying deductibility of certain federal excise taxes in computing Iowa corporation income tax liability; the Iowa Department of Revenue (IDOR) appeals a companion decision limiting the application of that statute. Both appeals involve the effect of a statute currently codified as Iowa Code section 422.35(10) (1987) which generally provides that, if deducted on the taxpayer’s federal income tax return, a federal excise tax imposed on oil…
2Cases cited13 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Aircraft & Diesel Equipment Corp. v. HirschSupreme Court of the United States · 1947
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
- Chauffeurs, Teamsters & Helpers, Local Union No. 238 v. Iowa Civil Rights CommissionSupreme Court of Iowa · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Soo Line Railroad v. Iowa Department of TransportationSupreme Court of Iowa · 1994
- Sherman v. Pella Corp.Supreme Court of Iowa · 1998
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Tindal v. NormanSupreme Court of Iowa · 1988
- Hagge v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1993
12 more not listed; retrieve them via the Exa API.