1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 269 N.W.2d
  5. 269 N.W.2d 129 (1978)
 

SORG v. IOWA DEPT. OF REVENUE

No. 61163.

269 N.W.2d 129 (1978)

N. F. SORG, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

August 30, 1978.

Attorney(s) appearing for the Case

F. Richard Lyford of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Spec. Asst. Atty. Gen., and Beth S. Kerwin and Gerald A. Kuehn, Asst. Attys. Gen., for appellee.

Considered en banc.

REYNOLDSON, Chief Justice.

The question in this appeal is whether appellant N. F. Sorg, by permitting customers of area merchants to park without charge on his property, is operating a "parking lot" under our retail sales tax law. If so, Sorg must pay tax on sums contributed by those merchants for care, maintenance and use of the lot. District court affirmed the Department of Revenue director's order sustaining the sales tax assessment. We reverse.

Section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases