(Download) "Chicago" by Supreme Court Of Iowa. " eBook PDF Kindle ePub Free
eBook details
- Title: Chicago
- Author : Supreme Court Of Iowa.
- Release Date : January 03, 1966
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
The plaintiff-railroad seeks to mandamus the tax commission to refund use tax on fuel oil purchased outside the state by plaintiff and brought into Iowa. It advances two theories (1) the fuel oil is consumed in creating power for generating electric current, section 423.1, paragraph 1(b), Code, 1962, and (2) it is used in interstate transportation, section 423.4, paragraph 2(a), Code, 1962. The trial court held in favor of the railroad in the alternative on both theories.