LEASEAMERICA CORP. v. IOWA DEPT. OF REVENUE

No. 68908.

333 N.W.2d 847 (1983)

LEASEAMERICA CORPORATION, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

May 18, 1983.


Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., and Harry M. Griger, Sp. Asst. Atty. Gen., for appellant.

Gary J. Streit and Diane Kutzko of Shuttleworth & Ingersoll, Cedar Rapids, for appellee.

Considered by REYNOLDSON, C.J., and UHLENHOPP, McGIVERIN, LARSON, and SCHULTZ, JJ.


REYNOLDSON, Chief Justice.

The Iowa Department of Revenue (department) appeals from district court's dismissal of taxpayer Leaseamerica Corporation's petition for judicial review. District court held Leaseamerica was required to appeal a hearing officer's proposed decision to the director of revenue in order to exhaust its administrative remedies, and dismissed on the ground it had no subject matter jurisdiction. We reverse and remand for proceedings on the merits...

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