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SUPER VALU STORES v. DEPT. OF REVENUE

No. 90-1557.

479 N.W.2d 255 (1991)

SUPER VALU STORES, INC., Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

December 24, 1991.

Attorney(s) appearing for the Case

John W. Windhorst, Jr. and Mary J. Streitz of Dorsey & Whitney, Minneapolis, Minnesota, and Jeffrey E. Lamson of Belin, Harris, Helmick, Lamson & McCormick, P.A., for appellant.

Bonnie J. Campbell, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and James D. Miller, Asst. Atty. Gen., for appellee.

Considered by McGIVERIN, C.J., and LARSON, NEUMAN, SNELL, and ANDREASEN, JJ.

LARSON, Justice.

When Super Valu Stores, Inc. sold a subsidiary corporation, County Seat Stores, Inc., the State of Iowa attempted to subject the capital gain to Iowa income tax. Super Valu resisted on the ground that, while Super Valu itself was subject to Iowa income tax, County Seat and Super Valu were not a "unitary business" for tax purposes, and Super Valu's gain on the sale of County Seat could not be attributed...

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