Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Commission

Decided March 5, 1957. Theodore G. Garfield wrote the opinion for the court.

81 N.W.2d 437 · Cited 55 times

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Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

• Bruce Motor Freight, Inc. v. Lauterbach · 77 N.W.2d 613
• Dain Manufacturing Co. v. Iowa State Tax Commission · 22 N.W.2d 786
• State v. Woodbury County · 269 N.W. 449
• United States Trust Co. v. New Mexico · 183 U.S. 535
• Kroger Grocery & Baking Co. v. Grander · 77 N.E.2d 921
• City of Ames v. State Tax Commission · 71 N.W.2d 15
• General Petroleum Corp. of Cal. v. Smith · 157 P.2d 356
• Michigan Allied Dairy Ass'n v. State Board of Tax Administration · 5 N.W.2d 516
• Peoples Gas & Electric Co. v. State Tax Commission · 28 N.W.2d 799
• Moore v. Farmers Mutual Manufacturing & Ginning Co. · 77 P.2d 209
• Kennedy v. State Board of Assessment & Review · 276 N.W. 205
• Kress v. Department of Revenue · 34 N.W.2d 501
• Bay Bottled Gas Co. v. Department of Revenue · 74 N.W.2d 37
• Huron Fish Co. v. Glander · 67 N.E.2d 546
• Cornell College v. Board of Review of Tama County · 81 N.W.2d 25
• Borden v. World War II Service Compensation Board · 54 N.W.2d 496
• Piper v. Glander · 77 N.E.2d 714
• Daily Record Co. v. Armel · 54 N.W.2d 503

Cited by

Later opinions in our collection that cite this decision.

• Mississippi Valley Milk Producers Ass'n v. Iowa Department of Revenue · 387 N.W.2d 611
• Hy-Vee Food Stores, Inc. v. Iowa Department of Revenue · 379 N.W.2d 37
• Southern Sioux County Rural Water System, Inc. v. Iowa Department of Revenue · 383 N.W.2d 585
• Beare Co. v. Tennessee Department of Revenue · 858 S.W.2d 906
• Linwood Stone Products Co. v. State Department of Revenue · 175 N.W.2d 393
• Chicago, Burlington & Quincy Railroad v. Iowa State Tax Commission · 259 Iowa 178
• Chicago, B. & QR Co. v. IOWA STATE TAX COM'N · 142 N.W.2d 407
• Des Moines & Central Iowa Railway Co. v. Iowa State Tax Commission · 115 N.W.2d 178
• Heartland Lysine, Inc. v. State, Department of Revenue & Finance · 503 N.W.2d 587
• Iowa Auto Dealers Ass'n v. Iowa Department of Revenue · 301 N.W.2d 760
• Hudson Foods, Inc. v. Director of Revenue · 924 S.W.2d 277
• Iowa National Industrial Loan Co. v. Iowa State Department of Revenue · 224 N.W.2d 437
• S & M Finance Co. Fort Dodge v. Iowa State Tax Commission · 162 N.W.2d 505
• South Iowa Methodist Homes, Inc. v. Board of Review · 136 N.W.2d 488
• Crouse v. Lloyd's Turkey Ranch · 100 N.W.2d 115
• Miller Oil Co. v. Treasurer of State · 109 N.W.2d 610
• Ramco, Inc. v. Director, Department of Revenue · 248 N.W.2d 122
• North Star Steel Co. v. Iowa Department of Revenue · 380 N.W.2d 677
• Undercofler v. MacOn Linen Service, Inc. · 150 S.E.2d 703
• Southwest Chemical Supply, Inc. v. Oklahoma Tax Commission · 352 P.2d 391
• Wetterau, Inc. v. Director of Revenue · 843 S.W.2d 365

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Theodore G. Garfield’s Judicial Record · Iowa · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).