Romantix Holdings, Inc., Romantix, Inc., Abv Management, Inc., Books, Inc., Ppi, Inc., Ppa, Inc., and Swan Books, Inc. v. Iowa Department of Revenue

IN THE COURT OF APPEALS OF IOWA No. 16-0416 Filed May 3, 2017 ROMANTIX HOLDINGS, INC., ROMANTIX, INC., ABV MANAGEMENT, INC., BOOKS, INC., PPI, INC., PPA, INC., and SWAN BOOKS, INC., Petitioners-Appellants, vs. IOWA DEPARTMENT OF REVENUE, Respondent-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Polk County, Richard G. Blane II and Karen A. Romano, Judges. A parent corporation and its subsidiaries appeal the district court’s ruling on judicial review affirming the Iowa Department of Revenue’s conclusions that the parent…