Legal Opinion

Glidden Rural Electric Co-Operative v. Iowa Employment Security Commission

Supreme Court of Iowa

Decided November 13, 1945No. 46680PublishedCited by 8 opinions

1Opinion of the CourtMantz, J.

The action is in equity by the Glidden Rural Electric Cooperative, as plaintiff, against the Iowa Employment Security Commission, as defendant, to cancel assessments of unemployment-compensation tax levied against plaintiff by defendant for the years 1937, 1938, 1939, and 1940.

The trial court denied plaintiff’s claim, dismissed its petition, and this appeal followed.

I. The action being in equity is triable here de novo. There are no disputed facts. Appellant is a co-operative corporation organized under chapter 390.1, Code of Iowa, 1939, relating to co-operative associations organized after…

2Cases cited23 opinions

  1. Chicago & Alton Railroad v. Margaret HouseIllinois Supreme Court · 1898
  2. Oilmen's Reciprocal Ass'n v. GillelandTexas Commission of Appeals · 1927
  3. State ex rel. Lennon v. District CourtSupreme Court of Minnesota · 1917
  4. Fidelity Union Casualty Co. v. CareyTexas Commission of Appeals · 1932
  5. Gardner v. Trustees of Main Street Methodist Episcopal ChurchSupreme Court of Iowa · 1933

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3Cited by8 opinions

  1. Guenith Opal Beedy and Cynthia Guen Beedy, by Her Next Friend, Guenith Opal Beedy v. The Washington Water Power Co., a CorporationCourt of Appeals for the Ninth Circuit · 1956
  2. Blue Ridge Rural Electric Cooperative, Inc. v. James Earl ByrdCourt of Appeals for the Fourth Circuit · 1956
  3. First National Bank of Mason City v. Cook (In Re Cook)United States Bankruptcy Court, N.D. Iowa · 1984
  4. Cassady v. Duke Power Co.District Court, W.D. South Carolina · 1962
  5. Romero Santiago v. Comisión IndustrialSupreme Court of Puerto Rico · 1952

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