IOWA NAT. INDUS. LOAN CO. v. IOWA STATE, ETC.

No. 2-57008.

224 N.W.2d 437 (1974)

IOWA NATIONAL INDUSTRIAL LOAN COMPANY, Appellee, v. The IOWA STATE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

December 18, 1974.


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 appellant.

Reynolds, Kenline, Roedell, Breitbach & McCarthy, Dubuque, for appellee.

Heard before MOORE, C. J., and RAWLINGS, LeGRAND, REES and HARRIS, JJ.


LeGRAND, Justice.

In this appeal we are asked to construe § 422.37(1), The Code, 1966, as it affects plaintiff's right to file a consolidated corporate Iowa income tax return for the year 1968.

After plaintiff had filed such a return, the Director of Revenue (hereafter called Director) ordered it to file a separate return. On appeal to the district court, the ruling of the Director was set aside. The Department of Revenue (hereafter called Department...

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