KARTRIDG PAK CO. v. DEPARTMENT OF REVENUE

No. 84-15.

362 N.W.2d 557 (1985)

The KARTRIDG PAK CO., Appellant, v. DEPARTMENT OF REVENUE of the State of Iowa and Gerald Bair, Director, Iowa Department of Revenue, Appellees.

Supreme Court of Iowa.

February 13, 1985.


Attorney(s) appearing for the Case

Kent Emery and R. Burns Mossman, of Nyemaster, Goode, McLaughlin, Emery & O'Brien, P.C., Des Moines, for appellant.

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

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


McGIVERIN, Justice.

Petitioner, The Kartridg Pak Co., appeals from the district court's affirmance on judicial review of respondent Iowa department of revenue's assessment of tax on raw materials used by Kartridg Pak in the manufacture of meat packaging machines. We affirm.

On appeal, Kartridg Pak contends (1) that no statute imposes the tax here assessed with the necessary specificity, and (2) that the assessment violates the Commerce Clause, art. I, §...

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