MORRISON-KNUDSEN CO. v. STATE TAX COMMISSION

No. 47677.

44 N.W.2d 449 (1950)

MORRISON-KNUDSEN CO., Inc. v. STATE TAX COMMISSION et al.

Supreme Court of Iowa.

Rehearing Denied January 9, 1951.


Attorney(s) appearing for the Case

Valentine & Greenleaf, of Centerville, for appellant.

Robert L. Larson, Atty. Gen. and Henry W. Wormley, Special Asst. Atty. Gen. for appellees.


GARFIELD, Chief Justice.

This appeal presents two main questions: 1) Was the property upon which plaintiff paid a use tax "purchased * * * for use in this state" within the meaning of section 423.2, Codes 1946 and 1950, I.C.A.? 2) If not so purchased, does mandamus lie to compel defendant state tax commission to refund the tax?

From the stipulated facts it appears plaintiff is a corporation organized under Delaware laws with its principal place of business...

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