INTERNORTH, INC. v. IOWA ST. BD. OF TAX REVIEW

No. 68284.

333 N.W.2d 471 (1983)

INTERNORTH, INC., and Northern Propane Gas Company, Appellants, v. IOWA STATE BOARD OF TAX REVIEW, Iowa Department of Revenue, and Gerald D. Bair, Director of Revenue, Appellees.

Supreme Court of Iowa.

April 20, 1983.


Attorney(s) appearing for the Case

Robert Foster, Omaha, Neb., and Donald Gonnerman of Davis, Grace, Harvey, Horvath, Gonnerman & Rouwenhorst, Des Moines, for appellants.

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

Considered by REYNOLDSON, C.J., and HARRIS, McCORMICK, SCHULTZ and CARTER, JJ.


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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