WESTERN CONTRACTING CORP. v. IOWA STATE TAX COMM.

No. 50415.

112 N.W.2d 326 (1961)

WESTERN CONTRACTING CORPORATION, Appellee, v. IOWA STATE TAX COMMISSION, Appellant.

Supreme Court of Iowa.

December 12, 1961.


Attorney(s) appearing for the Case

Evan Hultman, Atty. Gen. of Iowa, Gary S. Gill, Special Asst. Atty. Gen., and William E. Adams, Gen. Counsel assigned to the State Tax Commission, for appellants.

Kindig, Beebe & McCluhan, Sioux City, for appellee.


LARSON, Justice.

With the exception of a review of the factual determination by the trial court that the plaintiff had satisfactorily shown that the items of equipment involved were not purchased for use in Iowa, no other issue appears which would justify an appeal to this court.

In the fairly recent case of Morrison-Knudsen Co. v. State Tax Comm., 242 Iowa 33, 44 N.W.2d 449, 41 A.L.R.2d 523, rendered October 17, 1950, all...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases