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S & M FINANCE CO. FORT DODGE v. IOWA STATE TAX COMM'N

No. 52975.

162 N.W.2d 505 (1968)

S & M FINANCE COMPANY FORT DODGE, Iowa, Appellee, v. IOWA STATE TAX COMMISSION, E. A. Burrows, Jr., Lynn Potter and X. T. Prentis, Members Thereof, Appellants.

Supreme Court of Iowa.

Rehearing Denied January 13, 1969.

Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Harry M. Griger, Asst. Atty. Gen., for appellants.

Mitchell, Mitchell & Murray, Fort Dodge, for appellee.

LeGRAND, Justice.

This is a de novo appeal challenging a decree holding certain sales of personal property exempt from the imposition of sales tax under chapter 422, Code of Iowa.

Plaintiff, an Iowa corporation, has for many years engaged in the business of making loans secured by liens on personal property. Defendants are the Iowa State Tax Commission and its individual members. In this opinion we refer to the...

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