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MICHIGAN-WISCONSIN PIPE LINE CO. v. JOHNSON

No. 48817.

73 N.W.2d 820 (1955)

MICHIGAN-WISCONSIN PIPE LINE COMPANY, Appellee, v. Ray E. JOHNSON, Martin Lauterbach and J. F. Hamilton, as Members of the Iowa State Tax Commission, and Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

Rehearing Denied February 10, 1956.

Attorney(s) appearing for the Case

Dayton Countryman, Atty. Gen., Edward R. Hayes, Sp. Asst. Atty. Gen., and James Barrett, of the Iowa State Tax Commission staff, Des Moines, for appellants.

H. R. Duncan and Jens Grothe, Des Moines, for appellee.

WENNERSTRUM, Justice.

This appeal involves the interpretation which should be given to section 423.4(2), 1950, 1954 Codes, I.C.A. 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...

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