INTER-STATE NURSERIES, INC. v. IOWA DEPT. OF REVENUE

No. 53185.

164 N.W.2d 858 (1969)

INTER-STATE NURSERIES, INC., Appellant, v. IOWA DEPARTMENT OF REVENUE, Director of Revenue, William H. Forst, Substituted Appellees, Formerly: Iowa State Tax Commission, Earl Burrows, Chairman, Lynn Potter and X. T. Prentice, Appellees.

Supreme Court of Iowa.

February 11, 1969.


Attorney(s) appearing for the Case

Swift, Brown, Winick & Randall, Des Moines, for appellant.

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


RAWLINGS, Justice.

By action in equity, Inter-State Nurseries, an Iowa corporation, doing business in Hamburg, challenges a State Tax Commission deficiency use tax assessment, defendant being now identified as Department of Revenue. (Chapter 342, Acts of Sixty-Second General Assembly) Trial court sustained the assessment and plaintiff appeals. We affirm.

Appellant is a retail horticultural nursery conducting most of its business by mail. The record discloses...

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