NORTHERN NATURAL GAS COMPANY v. FORST

No. 55227.

205 N.W.2d 692 (1973)

NORTHERN NATURAL GAS COMPANY, Appellee, v. William H. FORST, Director, Department of Revenue of Iowa, Defendant, Donald G. Briggs, Director, Department of Revenue of Iowa, Substituted Defendant, Appellant.

Supreme Court of Iowa.

March 28, 1973.


Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Special Asst. Atty. Gen., Harry M. Griger and John A. Pabst, Asst. Attys. Gen., for appellant.

Duncan, Jones, Riley & Davis, by Eugene Davis and Glenn Smith, Des Moines, and Frank Duffy, Omaha, Neb., for appellee.

Heard before MOORE, C. J., and MASON, RAWLINGS, HARRIS, and McCORMICK, JJ.


RAWLINGS, Justice.

Defendant appeals from trial court's final adjudication favorable to plaintiff on its declaratory judgment proceeding. We affirm.

At risk of oversimplification, this court is now, for the first time, called upon to determine the period during which a taxpayer is entitled to interest from the State on excess income taxes paid.

From 1955 to 1961 plaintiff and defendant's predecessor executed a series of waiver agreements pursuant to...

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