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SHELL OIL CO. v. BAIR

Nos. 86-1731, 86-1747.

417 N.W.2d 425 (1987)

SHELL OIL COMPANY, Appellant, v. G.D. BAIR, Director, Department of Revenue, Appellee. SHELL OIL COMPANY, Appellee, v. G.D. BAIR, Director, Department of Revenue, Appellant.

Supreme Court of Iowa.

December 23, 1987.

Attorney(s) appearing for the Case

William D. Peltz and Jeffrey W. Blinn of Shell Oil Co., Houston, Tex., and James W. Hall of Hall & Irvine, Cedar Rapids, for Shell Oil Co.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for G.D. Bair, Director, Dept. of Revenue.

Considered en banc.

CARTER, Justice.

In consolidated appeals, Shell Oil Company (Shell) appeals a district court order upholding the constitutionality of an Iowa statute denying deductibility of certain federal excise taxes in computing Iowa corporation income tax liability; the Iowa Department of Revenue (IDOR) appeals a companion decision limiting the application of that statute. Both appeals involve the effect of a statute currently codified as Iowa Code section 422.35(10) (1987)...

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