SCHEMMER v. IOWA STATE TAX COMMISSION

No. 50608.

117 N.W.2d 420 (1962)

W. A. SCHEMMER, d/b/a W. A. Schemmer Construction Company, Appellant, v. IOWA STATE TAX COMMISSION: Leon N. Miller, Commissioner, Chairman, Emlin Bergeson, Commissioner, Martin Lauterbach, Commissioner, Appellees.

Supreme Court of Iowa.

October 16, 1962.


Attorney(s) appearing for the Case

Parrish, Guthrie, Colflesh & O'Brien, Des Moines, and Maurice E. Stark, Fort Dodge, for appellant.

Evan Hultman, Atty. Gen., of Iowa, and William E. Adams, Asst. Atty. Gen., Des Moines, for appellees.


LARSON, Justice.

This is an appeal from a district court judgment dismissing plaintiff's petition challenging the findings, rulings and order of the State Tax Commission assessing against him tax and penalty under the provisions of Chapter 422 of the 1958 Code, I.C.A. It involves two questions: (1) whether certain sales were made in Nebraska or Iowa, and (2) whether under the circumstances sales tax was due on his cost of transportation. The trial court held for defendant...

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