McCORMICK, Justice.
The questions here concern the Iowa corporate income tax liability of plaintiffs Internorth, Inc., (Northern) and Northern Propane Gas Company (Propane). Defendant Iowa Department of Revenue assessed Northern with additional income taxes for the years 1962 through 1972 based on disagreement with its method of apportioning Iowa income. The department assessed both plaintiffs with additional income taxes for 1971 through 1974 because of disagreement...
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