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FIRST NAT. BANK OF OTTUMWA v. BAIR

No. 2-58136.

252 N.W.2d 723 (1977)

FIRST NATIONAL BANK OF OTTUMWA, Appellant, v. G. D. BAIR, Director, Iowa Department of Revenue, Appellee.

Supreme Court of Iowa.

Rehearing Denied May 19, 1977.

Attorney(s) appearing for the Case

John N. Moreland, Ottumwa, for appellant.

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

Heard by MOORE, C. J., and REES, REYNOLDSON, HARRIS and McCORMICK, JJ.

REYNOLDSON, Justice.

Plaintiff bank appealed to district court a franchise tax deficiency assessment confirmed by defendant director. The bank now appeals from a district court ruling upholding the assessment. We reverse and remand.

Most of the relevant facts are stipulated. The bank is a nationally chartered institution with its principal place of business at Ottumwa, Iowa. For all pertinent years it had an installment loan department. Before 1969 the bank...

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