Legal Opinion
Schroeder Oil Co. v. Iowa State Department of Revenue & Finance
Supreme Court of Iowa
Decided July 18, 1990No. 89-1139PublishedCited by 12 opinions
1Opinion of the Court
HARRIS, Justice.
In this dispute over the assessment of fuel taxes the taxpayer challenges the constitutionality of a system which fails to provide either a predeprivation or postde-privation hearing in the absence of a bond. We find no constitutional requirement for the predeprivation hearing but agree with the taxpayer’s challenge with regard to the absence of an opportunity for a postdepri-vation hearing.
The Iowa department of revenue and finance (the department) issued a notice of assessment against the petitioner, Schroeder Oil Co., for delinquent fuel taxes in the amount of $484,020.85…
2Cases cited8 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Baldwin v. HaleSupreme Court of the United States · 1864
- Northwestern Bell Telephone Co. v. Iowa State Commerce CommissionSupreme Court of Iowa · 1984
- Thorp Credit, Inc. v. BarrSupreme Court of Iowa · 1972
- Polk County Drainage District Four v. Iowa Natural Resources CouncilSupreme Court of Iowa · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- State v. MannSupreme Court of Iowa · 1999
- In Re MorrowSupreme Court of Iowa · 2000
- Glowacki v. State Board of Medical ExaminersSupreme Court of Iowa · 1993
- Ford v. Iowa Department of Human ServicesSupreme Court of Iowa · 1993
- State v. EamesSupreme Court of Iowa · 1997
7 more not listed; retrieve them via the Exa API.