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CHICAGO, B. & Q. R. CO. v. IOWA STATE TAX COM'N

No. 51946.

142 N.W.2d 407 (1966)

CHICAGO, BURLINGTON & QUINCY RAILROAD COMPANY, Appellee, v. IOWA STATE TAX COMMISSION, A. L. George, X. T. Prentis, and Lynn Potter, as Members of the Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

Rehearing Denied July 13, 1966.

Attorney(s) appearing for the Case

Lawrence F. Scalise, Atty. Gen., and Thomas W. McKay, Sp. Asst. Atty. Gen., for appellants.

R. T. Cubbage, Chicago, Ill., and Parrish, Guthrie, Colflesh & O'Brien, Des Moines, for appellee.

THORNTON, Justice.

The plaintiff railroad seeks to mandamus the tax commission to refund use tax on fuel oil purchased outside the state by plaintiff and brought into Iowa. It advances two theories, (1) the fuel oil is consumed in creating power for generating electric current, section 423.1, subd. 1(b), Code, 1962, and (2) it is used in interstate transportation, section 423.4, subd. 2(a), Code, 1962. The trial court held in favor of the railroad in the alternative...

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