Legal Opinion
Upper Mo. River Corp. v. Board of Rev., Woodbury Cty.
Supreme Court of Iowa
Decided September 19, 1973No. 55774PublishedCited by 5 opinions
1Opinion of the Court
REYNOLDSON, Justice.
Plaintiff, an Iowa corporation, has its principal place of business in Salix, Wood-bury County, Iowa. It owns a towboat built in Woodbury County and launched in the Missouri River in November 1969. This vessel is leased to a Minneapolis grain company. The lessee dispatches it to various inland waters, including the Mississippi River as it bounds Iowa, but the boat has never returned to Iowa. At all times it has been employed in interstate commerce.
On January 1, 1970 this vessel was operating on the Tennessee River. The Wood-bury County Board of Review, taxing the towboat…
2Cases cited14 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
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3Cited by5 opinions
- State v. PriceSupreme Court of Iowa · 1976
- City of Des Moines v. LavigneSupreme Court of Iowa · 1977
- Smith v. Iowa Department of Human ServicesSupreme Court of Iowa · 2008
- Anisa Mikah Smith Vs. Iowa Department Of Human Services And Iowa Department Of Inspections And AppealsSupreme Court of Iowa · 2008
- State v. Richard L. Hodges, Inc.Supreme Judicial Court of Maine · 1980