458 N.W.2d 602 (Iowa 1990), 89-1139, Schroeder Oil Co. v. Iowa State Dept. of Revenue and Finance
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458 N.W.2d 602 (Iowa 1990), 89-1139, Schroeder Oil Co. v. Iowa State Dept. of Revenue and Finance
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- Federal Cases - 283 U.S. 589 (1931), 455, Phillips v. Commissioner of Internal Revenue
- Federal Cases - 68 U.S. 223 (1864), Baldwin v. Hale
- Federal Cases - 407 U.S. 67 (1972), 70-5039, Fuentes v. Shevin
- California - 16 Cal.3d 606, 30474, T. M. Cobb Co. v. County of Los Angeles
- Iowa - 162 N.W.2d 730 (Iowa 1968), 53132, Lee Enterprises, Inc. v. Iowa State Tax Commission
