SNELL, Justice.
On October 15, 1984, petitioner, Riteway Oil and Gas Company, Incorporated, entered into a sale and purchase agreement with Koch Fuels, Incorporated. The agreement transferred the ownership of certain real property, improvements, fixtures, equipment and inventory located in Council Bluffs, Iowa, from Koch to Riteway. Riteway began operating a service station at this location, as had Koch previously.
On March 28, 1986, the department of job...
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