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ACKERMAN v. INTERN. BUSINESS MACHINES CORP.

No. 67983.

337 N.W.2d 486 (1983)

John W. ACKERMAN, individually and for all other persons similarly situated, Appellant, v. INTERNATIONAL BUSINESS MACHINES CORPORATION, Appellee, v. IOWA DEPARTMENT OF REVENUE, Third-Party Appellee.

Supreme Court of Iowa.

August 17, 1983.

Attorney(s) appearing for the Case

Stephen J. Rapp and W.H. Gilliam of Rapp & Gilliam, P.C., Waterloo, for appellant.

Donald A. Wine, Stephen W. Roberts, and Lorna A. Gilbert of Davis, Hockenberg, Wine, Brown & Koehn, Des Moines, for appellee.

Thomas J. Miller, Atty. Gen., and Harry M. Griger, Sp. Asst. Atty. Gen., for third-party appellee.

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

REYNOLDSON, Chief Justice.

Plaintiff brought this law action against International Business Machines Corporation (IBM) in two counts. In the first count he alleged IBM had charged him $20.42 Iowa "state" (sales) tax on two machine service agreements in violation of law and contrary to contract provisions. Count II purported to be a class action on behalf of all other persons similarly situated residing in or entitled to do business in Iowa who, during a specified...

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