MASON & HANGER-SILAS MASON CO. v. IOWA ST. TAX COM'N

No. 51807.

139 N.W.2d 437 (1966)

MASON & HANGER-SILAS MASON CO., Inc., Appellee, United States of America, Intervenor-Appellee, v. IOWA STATE TAX COMMISSION, X. T. Prentis, Chairman and Member, Andrew L. George, Vice-Chairman and Member, and Lynn Potter, Member, Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

January 11, 1966.


Attorney(s) appearing for the Case

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

Cray, Walter & Cray, Burlington, for appellee.

Philip T. Riley, Acting U. S. Atty., Jerry E. Williams, Asst. U. S. Atty., John B. Jones, Jr., Acting Asst. Atty. Gen., and Lee A. Jackson, I. Henry Kutz, and Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., for intervenor-appellee.


GARFIELD, Chief Justice.

This appeal involves the power of the State of Iowa to assess a state sales and use tax under chapters 422 and 423, Code, 1962, against a contractor for the United States of America upon which the tax would ultimately fall. Upon the appeal of the contractor, Mason & Hanger-Silas Mason Co., Inc., to the district court from an order of defendant, Iowa State Tax Commission, confirming an assessment of the taxes, penalty and interest for the...

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