This opinion cites 15 cases:

Iowa National Industrial Loan Co. v. Iowa State Department of Revenue , 1974 Iowa Sup. LEXIS 1217 ( 1974 )


Iowa Movers & Warehousemen's Ass'n v. Briggs , 1976 Iowa Sup. LEXIS 1099 ( 1976 )


American Home Products Corp. v. Iowa State Board of Tax Review , 1981 Iowa Sup. LEXIS 874 ( 1981 )


S & M Finance Co. Fort Dodge v. Iowa State Tax Commission , 1968 Iowa Sup. LEXIS 965 ( 1968 )


Northern Natural Gas Co. v. Commissioner of Revenue , 312 Minn. 177 ( 1977 )


W. R. Grace & Co. v. Commissioner of Revenue , 378 Mass. 577 ( 1979 )


Cities Service Gas Co. v. McDonald , 204 Kan. 705 ( 1970 )


Corporation of America v. Johnson , 7 Cal. 2d 295 ( 1936 )


State v. Western Grain Company , 55 Ala. App. 690 ( 1975 )


Trunkline Gas Company v. Collector of Revenue , 182 So. 2d 674 ( 1966 )


Continental Telephone Co. of Utah v. State Tax Commission , 1975 Utah LEXIS 750 ( 1975 )


Newman v. City of Indianola , 1975 Iowa Sup. LEXIS 1184 ( 1975 )


People Ex Rel. Sheraton Bldgs., Inc. v. Tax Comm'n of the State of New York , 13 N.Y.2d 802 ( 1963 )


State v. Western Grain Company , 294 Ala. 770 ( 1975 )


Moorman Manufacturing Co. v. Bair , 98 S. Ct. 2340 ( 1978 )