Legal Opinion

Iowa Fair Plan v. United States, Internal Revenue Department

Supreme Court of Iowa

Decided September 21, 1977No. 2-58280Published

1Opinion of the Court

257 N.W.2d 626 (1977)

IOWA FAIR PLAN, Appellee,

v.

UNITED STATES of America, INTERNAL REVENUE DEPARTMENT, Appellant, State of Iowa, Department of Revenue, Penelope Gerhart and Charles Gerhart, Appellees.

No. 2-58280.

Supreme Court of Iowa.

September 21, 1977.

Scott E. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Wynette J. Hewitt, Attys., Tax Division, Dept. of Justice, Washington, D. C., Allen L. Donielson, U. S. Atty. and James R. Rosenbaum, Asst. U. S. Atty., Des Moines, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Gerald A.…

2Cases cited18 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. City of New BritainSupreme Court of the United States · 1954
  3. United States v. BessSupreme Court of the United States · 1958
  4. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  5. United States v. VermontSupreme Court of the United States · 1964

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