GREEN v. PHILLIPS PETROLEUM CO.

No. 11873.

119 F.2d 466 (1941)

GREEN, Chairman of Iowa State Board of Assessment and Review, et al. v. PHILLIPS PETROLEUM CO.

Circuit Court of Appeals, Eighth Circuit.

May 9, 1941.


Attorney(s) appearing for the Case

John E. Mulroney, Asst. Atty. Gen. of Iowa (John M. Rankin, Atty. Gen. of Iowa, on the brief), for appellants.

Paul J. Parker, of Des Moines, Iowa (Don Emery, R. L. Foster, and Walter L. Barnes, all of Bartlesville, Okl., on the brief), for appellee.

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.


SANBORN, Circuit Judge.

This is an appeal by the Iowa State Board of Assessment and Review from a decree which determines that the Iowa Chain Store Tax Act (c. 75, Laws of the 46th General Assembly of Iowa, as amended; §§ 6943.126 to 6943.141, Code of Iowa, 1939) is inapplicable to seventy-three bulk plants of the Phillips Petroleum Company, a Delaware corporation authorized to do business in Iowa, at which plants the Company's wholesale driver plan of operation...

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