Legal Opinion
Dubuque Casino Belle, Inc. v. Bair
Supreme Court of Iowa
Decided March 26, 1997No. 96-38PublishedCited by 6 opinions
1Opinion of the Court
ANDREASEN, Justice.
Dubuque Casino Belle, Inc. purchased an excursion gambling boat, along with its necessary equipment and supplies, in Florida. After the boat was delivered to Dubuque, Iowa, and the gambling excursions began, the Iowa Department of Revenue and Finance (Department) imposed a use tax of $404,140.38 on Dubuque Casino Belle. It paid the tax, but then filed a claim for a refund, alleging that Iowa Code section 99F.10(6) (1991) exempted it from any use tax liability. The Department concluded that Dubuque Casino Belle was not entitled to a refund. The district court affirmed the…
2Cases cited10 opinions
- Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
- Robbennolt v. Snap-On Tools Corp.Supreme Court of Iowa · 1996
- Sahu v. Iowa Board of Medical ExaminersSupreme Court of Iowa · 1995
- Pointer v. Iowa Department of Transportation, Motor Vehicle DivisionSupreme Court of Iowa · 1996
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3Cited by6 opinions
- Klouda v. Sixth Judicial District Department of Correctional ServicesSupreme Court of Iowa · 2002
- Lange v. Iowa Department of RevenueSupreme Court of Iowa · 2006
- Home Pride Foods of Iowa, Inc. v. MartinSupreme Court of Iowa · 2004
- Cameron Fagen v. Grand View University, Npi Security, and Ross IddingsSupreme Court of Iowa · 2015
- Cameron Fagen v. Grand View University, Npi Security, and Ross IddingsSupreme Court of Iowa · 2015
1 more not listed; retrieve them via the Exa API.