GRIMM v. IOWA DEPT. OF REVENUE

No. 67162.

331 N.W.2d 137 (1983)

Betty GRIMM, d/b/a Grimm Enterprises, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

March 16, 1983.


Attorney(s) appearing for the Case

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

Larry J. Handley of Handley, Berry & Eisenhauer, Ankeny, for appellee.

Kent Emery, Des Moines, for amicus curiae The Kartridg Pak Co.

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


PER CURIAM.

The issues in this case involve exhaustion of administrative remedies and the jurisdiction of district court to review a decision of the Iowa Department of Revenue (department).

Ninety-five percent of petitioner Betty Grimm's business was the sale of novelty items to carnival operators. The department levied an assessment for unpaid sales tax on her total sales because she could not prove what portion of her sales were wholesale. Grimm filed a...

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