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MISS. VAL. MILK PROD. v. IOWA DEPT. OF REV.

No. 85-274.

387 N.W.2d 611 (1986)

MISSISSIPPI VALLEY MILK PRODUCERS ASSOCIATION, d/b/a Swiss Valley Farms, Petitioner-Appellant, v. IOWA DEPARTMENT OF REVENUE, Respondent/Cross-Appellant.

Court of Appeals of Iowa.

March 31, 1986.

Attorney(s) appearing for the Case

James W. Hall and Joe H. Harris of Hall & Irvine, Cedar Rapids, for petitioner-appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Sherie Barnett, Asst. Atty. Gen., for respondent/cross-appellant.

Heard by OXBERGER, C.J., and SNELL and SCHLEGEL, JJ.

SNELL, Judge.

Petitioner Mississippi Valley Milk Producers Association d/b/a Swiss Valley Farms (hereinafter Swiss Valley) operates a plant in Cedar Rapids, Iowa, where milk and non-dairy breakfast drink products are prepared for market. The plant produces and distributes homogenized milk, 2% milk, 1% milk, skim milk, chocolate milk of all grades, half and half, cream, and breakfast drinks.

Swiss Valley receives...

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