MILLER OIL COMPANY v. ABRAMSON

No. 50343.

109 N.W.2d 610 (1961)

MILLER OIL COMPANY, a corporation, Appellee, v. Treasurer of State, M. L. ABRAMSON, and Carl H. Krause, Director of Motor Vehicle Fuel Tax Division, Appellants.

Supreme Court of Iowa.

June 13, 1961.


Attorney(s) appearing for the Case

Evan Hultman, Atty. Gen., of Iowa, and Frank D. Bianco, Asst. Atty. Gen., for appellants.

Robert J. Hurst, Sioux City, for appellee.


LARSON, Justice.

Miller Oil Company, plaintiff herein, is seeking a declaratory judgment to determine the rights of the parties under Chapter 324, Code of 1958, I.C.A., and particularly as to Sections 324.8, 324.60, and 324.64, and to recover a penalty assessed against it in the sum of $660.58. The case was pleaded and tried in equity and, being so considered here, we try it de novo. The trial court held the statutory requirement for timely filing was met upon a showing...

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