LEE ENTERPRISES, INC. v. IOWA STATE TAX COM'N

No. 53132.

162 N.W.2d 730 (1968)

LEE ENTERPRISES, INCORPORATED; WOC Broadcasting Company; American Broadcasting Stations, Inc.; WMT-TV, Inc.; KTIV Television Co.; Perkins Brothers Co.; Petersen-Harned-Von Maur, Inc.; Lujack Schierbrock Chevrolet Co.; Bawden Bros., Inc.; and Creswell Munsell Schubert & Zirbell, Inc.; Appellees, v. IOWA STATE TAX COMMISSION; E. A. Burrows, Jr.; Lynn Potter and X. T. Prentis, Members of the Iowa State Tax Commission; and Melvin H. Kramer and Raymond L. Larson, Representatives of the Iowa State Tax Commission; Department of Revenue of the State of Iowa, William J. Forst, Director of the Department of Revenue of the State of Iowa, and Gene M. Ford, A. H. Hinkle and George W. Weiny, Members of the State Board of Tax Review, Appellants.

Supreme Court of Iowa.

Rehearing Denied January 13, 1969.


Attorney(s) appearing for the Case

George W. Murray, Special Asst. Atty. Gen., Harry M. Griger, Asst. Atty. Gen., and Herrick, Langdon, Belin & Harris, Des Moines, for appellants.

Lane & Waterman, Davenport, and Shuttleworth & Ingersoll, Cedar Rapids, for appellees.


LARSON, Justice.

This is a suit in equity brought by plaintiffs-appellees, who are also cross-appellants, for declaratory judgment and injunctive relief. As affected taxpayers, they challenged the constitutionality of the service tax portions of Division VII of an Act known as House File 702 enacted by the Sixty-second General Assembly, especially Section 25 thereof which relates to advertising services.

Defendants...

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