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HOLLAND BROS. CONST. v. BD. OF TAX REVIEW

No. 98-2029.

611 N.W.2d 495 (2000)

HOLLAND BROS. CONSTRUCTION CO., INC., Appellant, v. IOWA STATE BOARD OF TAX REVIEW, Appellee.

Supreme Court of Iowa.

June 1, 2000.

Attorney(s) appearing for the Case

Bruce W. Baker and Angela L. Watson of Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C., Des Moines, for appellant.

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and James D. Miller, Assistant Attorney General, for appellee.

Considered en banc.

LAVORATO, Justice.

In this appeal, we must decide which of two casual sales exemption provisions apply to a protester's auction sale of capital assets of the protester's road construction business. The agency determined that the exemption provision relating to liquidation sales applied, found that the protester did not meet the requirements of the provision, assessed a tax, and imposed a penalty. On the protester's petition for judicial review, the district court...

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