LINWOOD STONE PRODUCTS CO. v. STATE DEPT. OF REVENUE

No. 53873.

175 N.W.2d 393 (1970)

LINWOOD STONE PRODUCTS COMPANY, Inc., Plaintiff-Appellant and Cross-Appellee, v. STATE DEPARTMENT OF REVENUE and William H. Forst, Director of Revenue, Defendants-Appellees and Cross-Appellants.

Supreme Court of Iowa.

March 10, 1970.


Attorney(s) appearing for the Case

Lane & Waterman, by James E. Kelly, Davenport, for plaintiff-appellant and cross-appellee.

Richard C. Turner, Atty. Gen., Harry M. Griger, Asst. Atty. Gen., and Stephen J. Petosa, Asst. Atty. Gen., for defendants-appellees and cross-appellants.


LARSON, Justice.

This is an appeal from an assessment of sales and use taxes and penalty against plaintiff by Iowa State Tax Commission dated August 24, 1967. The State Tax Commission, predecessor to the defendant Department of Revenue, imposed a sales tax on diesel fuel used by plaintiff to operate vehicles and machines in its limestone mine. Plaintiff challenged that assessment on the ground that it was exempt under section...

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