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MOORMAN MFG. CO. v. BAIR

No. 60220.

254 N.W.2d 737 (1977)

MOORMAN MANUFACTURING COMPANY, Appellee, v. G. D. BAIR, Director of Revenue, State of Iowa, Appellant.

Supreme Court of Iowa.

Rehearing Denied June 27, 1977.

Attorney(s) appearing for the Case

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

Walter R. Brown, and John V. Donnelly of Swift, Brown & Winick, Des Moines, for appellee.

James L. Rogers and Russell L. Samson of Rogers & Phillips, Des Moines, and Philip B. Kurland, Walter V. Schaefer and Walter Hellerstein of Rothschild, Barry & Myers, Chicago, Ill., on brief for amicus curiae.

En banc.

MASON, Justice.

The fundamental issue on this appeal concerns the constitutionality, facially and as applied to the circumstances present herein, of certain provisions of the Iowa corporate income tax scheme. The issue stems from the district court's ruling that the Iowa single-sales-factor formula was facially unconstitutional in violation of due process clauses of the federal and Iowa Constitutions and commerce clause of the federal constitution. The Director of...

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