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Michigan-Wisconsin Pipe Line Co. v. Johnson

Supreme Court of Iowa

Decided December 13, 1955No. 48817PublishedCited by 17 opinions

1Opinion of the CourtWennerstrum, J.

This appeal involves the interpretation which should be given to section 423.4(2), 1950 (1954) Code. This section exempts from use-tax assessment tangible personal property used in interstate transportation or interstate commerce. The Iowa State Tax Commission, after audit of the plaintiff’s records, and hearing thereon, entered a use-tax assessment against the plaintiff-company for the materials used in the erection of certain structures and installations. Section 423.16, 1950 (1954) Code. The Michigan-Wisconsin Pipe Line Company appealed to the Polk County District Court. Sections 422.55,…

2Cases cited21 opinions

  1. A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
  2. Carter v. Carter Coal Co.Supreme Court of the United States · 1936
  3. Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
  4. Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
  5. General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944

16 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Northern Natural Gas Company v. ForstSupreme Court of Iowa · 1973
  2. Iowa Department of Revenue v. Iowa Merit Employment CommissionSupreme Court of Iowa · 1976
  3. Eves v. Iowa Employment Security CommissionSupreme Court of Iowa · 1973
  4. Wall v. County Board of Education of Johnson CountySupreme Court of Iowa · 1957
  5. Bruce Motor Freight, Inc. v. LauterbachSupreme Court of Iowa · 1956

12 more not listed; retrieve them via the Exa API.

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