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COMMUNITY DRAMA ASS'N v. IOWA STATE TAX COM'N

No. 50305.

109 N.W.2d 23 (1961)

COMMUNITY DRAMA ASSOCIATION OF DES MOINES, Iowa, Appellee, v. IOWA STATE TAX COMMISSION and John J. O'Connor, Leon W. Miller and A. L. George, as Members of the Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

May 2, 1961

Attorney(s) appearing for the Case

Evan Hultman, Atty. Gen., and Gary S. Gill, Special Asst. Atty. Gen., for appellants.

Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellee.

SNELL, Justice.

This is an action to determine the liability of Community Drama Association of Des Moines under the Iowa Sales Tax Law, I.C.A. § 422.42 et seq. The facts are not in dispute.

I. Appellants are the Iowa State Tax Commission and the members thereof. They will be referred to as the commission.

Appellee is Community Drama Association of Des Moines, a corporation not for pecuniary profit organized under the laws of Iowa. It will be referred...

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