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HEWETT WHOLESALE v. DEPT. OF REV., ST. OF IOWA

No. 83-230.

343 N.W.2d 487 (1984)

HEWETT WHOLESALE, INC., and Witt Sales of Spencer, Inc., for themselves and all others similarly situated, Appellants, v. DEPARTMENT OF REVENUE, STATE OF IOWA, Appellee.

Supreme Court of Iowa.

February 15, 1984.

Attorney(s) appearing for the Case

George A. Wilson III of Dreher, Wilson, Adams & Jensen, Des Moines, for appellants.

Thomas J. Miller, Atty. Gen., and Mark R. Schuling, Asst. Atty. Gen., for appellee.

Considered by REYNOLDSON, C.J., and UHLENHOPP, HARRIS, McCORMICK and WOLLE, JJ.

McCORMICK, Justice.

This appeal involves a state and federal constitutional challenge on ex post facto grounds to a cigarette inventory tax statute enacted in 1981. Plaintiffs Hewett Wholesale, Inc., and Witt Sales of Spencer, Inc., are cigarette distributors who brought this declaratory judgment action against the Iowa Department of Revenue seeking to have the tax declared invalid and its collection enjoined. After submission...

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