The Sherwin-williams Company Vs. Iowa Department Of Revenue
Decided October 8, 2010. Marsha K. Ternus wrote the opinion for the court.
789 N.W.2d 417 · Cited 100 times
Authorship attributed by a unique court + date + surname match against our roster (CourtListener recorded no author id for this opinion); verify against the official text. How we match.
Official text
Read the full opinion (CourtListener)
We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.
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.
- Associated General Contractors v. State Tax Commission · 123 N.W.2d 922
- Dain Manufacturing Co. v. Iowa State Tax Commission · 22 N.W.2d 786
- Arizona Department of Revenue v. Blue Line Distributing, Inc. · 202 Ariz. 266
- Dairy Queen of Oklahoma, Inc. v. Oklahoma Tax Commission · 238 P.2d 800
- HED, INC. v. Powers · 352 S.E.2d 265
- Heartland Lysine, Inc. v. State, Department of Revenue & Finance · 503 N.W.2d 587
- Iowa AG Construction Co. v. Iowa State Board of Tax Review · 723 N.W.2d 167
- In Re Appeal of Koss Const. Co. · 241 N.W. 495
- Renda v. Iowa Civil Rights Commission · 784 N.W.2d 8
- McDonald's Corp. v. Oklahoma Tax Commission · 563 P.2d 635
- City of Marion v. Iowa Department of Revenue & Finance · 643 N.W.2d 205
- Pacific Insurance Co., Ltd. v. Oregon Auto. Ins. Co. · 490 P.2d 899
- Elias Bros. Restaurants, Inc. v. Treasury Department · 549 N.W.2d 837
- Case v. Olson · 14 N.W.2d 717
- Kruck v. Needles · 144 N.W.2d 296
- Assessors of Boston v. Commissioner of Corporations & Taxation · 323 Mass. 730
- City of Sioux City v. Iowa Department of Revenue & Finance · 666 N.W.2d 587
- Dial Corp. v. Iowa Department of Revenue · 634 N.W.2d 643
- General Electric Co. v. Iowa State Board of Tax Review · 702 N.W.2d 485
- Carolan v. Hill · 553 N.W.2d 882
- Midwest Automotive III, LLC v. Iowa Department of Transportation · 646 N.W.2d 417
- State v. McCullah · 787 N.W.2d 90
- State v. Fischer · 785 N.W.2d 697
- Hornby v. State · 559 N.W.2d 23
- Henrich v. Lorenz · 448 N.W.2d 327
Cited by
Later opinions in our collection that cite this decision.
- State of Iowa v. Erik Milton Childs · 898 N.W.2d 177
- Sz Enterprises, LLC D/B/A Eagle Point Solar v. Iowa Utilities Board, a Division of the Department of Commerce, State of Iowa · 850 N.W.2d 441
- Tom Brakke and Rhonda Brakke D/B/A/ Pine Ridge Hunting Lodge, and McBra, Inc. v. Iowa Department of Natural Resources and Iowa Natural Resource Commission · 897 N.W.2d 522
- Iowa Dental Association v. Iowa Insurance Division and Iowa Insurance Commissioner · 831 N.W.2d 138
- In the Interest of J.c, Minor Child. D.C., Father · 857 N.W.2d 495
- Tim Neal v. Annett Holdings, Inc. · 814 N.W.2d 512
- Amended September 30, 2015 Iowa Insurance Institute, Iowa Defense Counsel Association, Iowa Self-insurers' Association, Property Casualty Insurers Association of America, National Association of Mutual Insurance Companies, and Iowa Association of Business and Industry v. Core Group of the Iowa Association for Justice Christopher J. Godfrey, Workers' Compensation Commissioner, Division of... · 867 N.W.2d 58
- Michael Anderson v. State of Iowa · 801 N.W.2d 1
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc. · 857 N.W.2d 216
- Peg Hutchison, Dan Johnson, Russ Nichols, Shawn Ripperger, Leigh Ann Swain, and Shelly Vander Tuig v. Douglas Shull, Steve Wilson, Dean Yordi, the Board of Supervisors for Warren County, Iowa, and Warren County, Iowa · 878 N.W.2d 221
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-Decker · 921 N.W.2d 38
- Julie K. Burton v. Hilltop Care Center and Iowa Long Term Care Risk Management Association · 813 N.W.2d 250
- State of Iowa v. Christopher George Storm · 898 N.W.2d 140
- Deanna Jo Ramirez-Trujillo v. Quality Egg, L.L.C., Wright County Egg Division, and Selective Insurance Company of America · 878 N.W.2d 759
- State of Iowa v. Dale Dean Pettijohn Jr. · 899 N.W.2d 1
- State of Iowa v. Iowa District Court for Scott County · 889 N.W.2d 467
- Mall Real Estate, L.L.C., an Iowa Limited Liability Company v. City of Hamburg, an Iowa Municipal Corporation · 818 N.W.2d 190
- Hawkeye Land Company v. Iowa Utilities Board · 847 N.W.2d 199
- State of Iowa v. Iowa District Court for Warren County · 828 N.W.2d 607
- Teresa Karen Bearinger v. Iowa Department of Transportation, Motor Vehicle Division · 844 N.W.2d 104
- Darla Legg and Jason T. Legg, on Behalf of Themselves and All Persons Similarly Situated v. West Bank · 873 N.W.2d 763
- Robert Oberbillig and Patricia Oberbillig and Frank Scaglione and Melba Scaglione v. West Grand Towers Condominium Association · 807 N.W.2d 143
- U.S. Bank National Ass'n v. Lamb · 874 N.W.2d 112
- Upon the Petition of Judith Ann Chapman · 890 N.W.2d 853
- State of Iowa v. Daniel Logan Walden · 870 N.W.2d 842
Explore from here
Marsha K. Ternus’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).