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ATLANTIC BOTTLING CO. v. IOWA DEPT. OF REV.

No. 85-899.

385 N.W.2d 565 (1986)

ATLANTIC BOTTLING COMPANY, An Iowa Corporation, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

April 16, 1986.

Attorney(s) appearing for the Case

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

Ronald W. Feilmeyer, of Cambridge, Feilmeyer, Landsness & Chase, Atlantic, for appellee.

Considered by HARRIS, P.J., and LARSON, SCHULTZ, WOLLE and LAVORATO, JJ.

WOLLE, Justice.

This judicial review proceeding concerns a use tax assessment and penalty imposed by the Iowa Department of Revenue (department) upon protestor Atlantic Bottling Company (Atlantic Bottling) for taxes unpaid during a four-year period. The final agency decision of the department upheld the assessment in its entirety. The district court on judicial review overturned a major part of the assessment, and the department appeals. We reverse, thereby reinstating...

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