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DES MOINES & CENT. IOWA RY. CO. v. IOWA STATE TAX COM'N

No. 50548.

115 N.W.2d 178 (1962)

DES MOINES AND CENTRAL IOWA RAILWAY COMPANY, Appellant, v. IOWA STATE TAX COMMISSION, Appellee.

Supreme Court of Iowa.

May 8, 1962.

Attorney(s) appearing for the Case

Bannister, Carpenter, Ahlers & Cooney, Des Moines, for appellant.

George W. Murray, Special Asst. Atty. Gen., and John M. Stull, State Counsel, for the Iowa State Tax Commission, for appellee.

THORNTON, Justice.

This is an appeal from an order of the state tax commission confirming an assessment for sales tax against plaintiff, Des Moines and Central Iowa Railway Company. On the issues involved the trial court upheld the order of the commission and plaintiff appeals to us. The proceedings are pursuant to section 422.55, Code of Iowa, 1958, I.C.A. Our review is de novo. Rule 334, Rules of Civil Procedure, 58 I.C.A.; and Fischer Artificial Ice & Cold...

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