State Supreme Court / Iowa

Lee Enterprises, Inc v. Iowa State Tax Commission

Decided November 12, 1968. Robert L. Larson wrote the opinion for the court.

162 N.W.2d 730 · Cited 65 times

Official text

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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.

Continental Baking Co. v. Woodring · 286 U.S. 352
Berdahl v. Gillis · 136 N.W.2d 633
Western Live Stock v. Bureau of Revenue · 303 U.S. 250
Fisher's Blend Station, Inc. v. State Tax Commission · 297 U.S. 650
Knorr v. Beardsley · 38 N.W.2d 236
Graham v. Worthington · 146 N.W.2d 626
Green v. City of Mt. Pleasant · 131 N.W.2d 5
Galveston, Harrisburg & San Antonio Railway Co. v. Texas · 210 U.S. 217
State v. Talerico · 290 N.W. 660
Diamond Auto Sales, Inc. v. Erbe · 105 N.W.2d 650
National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. Patterson · 357 U.S. 449
Massachusetts v. Mellon · 262 U.S. 447
Grosjean v. American Press Co. · 297 U.S. 233
Baldwin v. G. A. F. Seelig, Inc. · 294 U.S. 511
Robbins v. Shelby County Taxing District · 120 U.S. 489
Bell's Gap Railroad v. Pennsylvania · 134 U.S. 232
Philadelphia & Southern Steamship Co. v. Pennsylvania · 122 U.S. 326
Superior Oil Co. v. Mississippi Ex Rel. Knox · 280 U.S. 390
Monamotor Oil Co. v. Johnson · 292 U.S. 86
Postal Telegraph-Cable Co. v. City of Richmond · 249 U.S. 252
Cooney v. Mountain States Telephone & Telegraph Co. · 294 U.S. 384
Fargo v. Michigan · 121 U.S. 230
Smith v. Thompson · 258 N.W. 190
Utah Hotel Co. v. Industrial Commission · 151 P.2d 467
Giragi v. Moore · 64 P.2d 819

Cited by

Later opinions in our collection that cite this decision.

Frost v. State · 172 N.W.2d 575
Hearst Corp. v. Iowa Department of Revenue & Finance · 461 N.W.2d 295
Iron Workers Local No. 67 v. Hart · 191 N.W.2d 758
Western International & National Union Fire Insurance Co. v. Kirkpatrick · 396 N.W.2d 359
Webster Realty Company v. City of Fort Dodge · 174 N.W.2d 413
UtiliCorp United Inc. v. Iowa Utilities Board · 570 N.W.2d 451
State of Iowa v. Justin Dean Short · 851 N.W.2d 474
Iowa National Industrial Loan Co. v. Iowa State Department of Revenue · 224 N.W.2d 437
State v. Kueny · 215 N.W.2d 215
State v. Gorham · 206 N.W.2d 908
State v. Price · 237 N.W.2d 813
State v. Blyth · 226 N.W.2d 250
Millsap v. Cedar Rapids Civil Service Commission · 249 N.W.2d 679
Cedar Memorial Park Cemetery Ass'n v. Personnel Associates Inc. · 178 N.W.2d 343
Chicago Title Insurance Co. v. Huff · 256 N.W.2d 17
State Ex Rel. Turner v. Iowa State Highway Commission · 186 N.W.2d 141
State Ex Rel. Turner v. Koscot Interplanetary, Inc. · 191 N.W.2d 624
State v. Abodeely · 179 N.W.2d 347
Richards v. City of Muscatine · 237 N.W.2d 48
Iowa Movers & Warehousemen's Ass'n v. Briggs · 237 N.W.2d 759
Bechtel v. City of Des Moines · 225 N.W.2d 326
State v. Berch · 222 N.W.2d 741
Hearth Corporation v. CBR Development Co., Inc. · 210 N.W.2d 632
State v. Books · 225 N.W.2d 322
American Television Co., Inc. v. Hervey · 490 S.W.2d 796

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Robert L. Larson’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).