Legal Opinion
Jones v. Iowa State Tax Commission
Supreme Court of Iowa
Decided February 7, 1956No. 48878PublishedCited by 11 opinions
1Opinion of the CourtThompson, J.
It is plaintiff’s contention that be is entitled to exemption from taxation under section 427.3(4) of the Code of Iowa 1950 (1954). We set out herewith tbe applicable portions of this statute:
“427.3 Military service — exemptions. Tbe following exemptions from taxation shall be allowed:
“4. The property, not to exceed five hundred dollars in taxable value of any honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged soldier * * * of the second world war * # *.” (Italics supplied.)
The defendant, Iowa State Tax Commission, having ruled that the plaintiff…
2Cases cited7 opinions
- Readlyn Hospital v. HothSupreme Court of Iowa · 1937
- Lamb v. KroegerSupreme Court of Iowa · 1943
- Trustees of Iowa College v. BaillieSupreme Court of Iowa · 1945
- Bannister v. the Soldiers' Bonus BoardSupreme Court of Rhode Island · 1921
- Cress v. State Tax CommissionSupreme Court of Iowa · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Weed v. Monfort Feed Lots, Inc.Supreme Court of Colorado · 1965
- Crown Concrete Company v. ConklingSupreme Court of Iowa · 1956
- Cornell College v. Board of Review of Tama CountySupreme Court of Iowa · 1957
- Merged Area (Education) VII v. Board of Review of City of WaterlooSupreme Court of Iowa · 1982
6 more not listed; retrieve them via the Exa API.