S & M Finance Co. Fort Dodge v. Iowa State Tax Commission

I dissent as I cannot agree with the conclusion reached in Division III of the majority opinion.

A discussion of what was told plaintiff and plaintiff’s reliance thereon is in my opinion completely irrelevant and not an issue before us. With commendable frankness the commission says in its reply brief, (I quote):

“The fact is that appellee was advised in 1945 by tax commission personnel that it did not have to collect sales tax on sales of repossessed merchandise and, as a consequence, appellee surrendered its retail sales tax permit.”

That the commission was fully advised appears without…