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HERMAN M. BROWN COMPANY v. JOHNSON

No. 49067.

82 N.W.2d 134 (1957)

HERMAN M. BROWN COMPANY, Appellee, v. Ray E. JOHNSON, Martin Lauterbach and Frank Hamilton, constituting the Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

Rehearing Denied July 22, 1957.

Attorney(s) appearing for the Case

Dayton Countryman, Atty.Gen., M. A. Iverson, Sp. Asst. Atty. Gen., J. M. Barrett, Sp. Counsel for State Tax Commission, Des Moines, for appellants.

Abramson & Myers, by A. J. Myers, Des Moines, for appellee.

Rehearing Denied July 22, 1957. See 84 N.W.2d 44.

BLISS, Chief Justice.

This action involves the Iowa Use Tax statute, Chapter 423 of the 1954 Code of Iowa, I.C.A. There is no substantial dispute over the facts. The parties have stipulated many of them. The testimonial evidence is not extensive but the exhibits which have been certified to this Court are voluminous.

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