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STURTZ v. IOWA DEPT. OF REVENUE

No. 84-1890.

373 N.W.2d 131 (1985)

Harold D. STURTZ, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

August 21, 1985.

Attorney(s) appearing for the Case

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

John W. Holmes of Beecher, Beecher, Holmes & Rathert, Waterloo, for appellee.

Considered by REYNOLDSON, C.J., and UHLENHOPP, HARRIS, McGIVERIN, and SCHULTZ, JJ.

UHLENHOPP, Justice.

This appeal presents a question of the applicability of the Iowa sales or the Iowa use tax under the facts of the case. See Iowa Code chs. 422, div. IV, 423 (1981).

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