Case law

Commerce Bank v. Robert R. McGowen

Supreme Court of Iowa · Mar 12, 2021

The plain language of the statute makes clear the debtor must establish two things to claim the exemption at issue. … Generally speaking, the deferred compensation payments were “on account” of qualifying triggering events.

Iowa Dental Association v. Iowa Insurance Division and Iowa Insurance Commissioner

831 N.W.2d 138 · Supreme Court of Iowa · May 17, 2013

The issue was whether a retail establishment could be considered a “manufacturer” within the meaning of Iowa’s use tax law. Id. at 423. “Manufacturer” was defined in the statute. … As written, subsection 4 does not purport to qualify the definition of “covered services” in subsection 3—i.e., the requirement that the services be “reimbursed.”

Sear v. Clayton County Zoning Board of Adjustment

590 N.W.2d 512 · Supreme Court of Iowa · Mar 24, 1999

Clearly, the court was able to render a judgment in the proceedings instituted by Metzger. … The second prong is easily established because substantial injury or damages would result without an injunction.

Willson v. City of Des Moines

386 N.W.2d 76 · Supreme Court of Iowa · Apr 16, 1986

The Court found plaintiffs interest in his hobby materials was clearly a property interest under state law and, therefore, a property interest for due process purposes as well. … of an established state procedure.

National Surety Corporation, an Illinois Corporation v. Westlake Investments, LLC, an Iowa Limited Liability Company

880 N.W.2d 724 · Supreme Court of Iowa · Jun 10, 2016

The mere fact that parties disagree as to the meaning of terms in an insurance policy does not establish the policy is ambiguous. Id. … However, Westlake established this defective work product resulted from defective work performed by the insureds' subcontractors, not the insureds themselves.

Podraza v. City of Carter Lake

524 N.W.2d 198 · Supreme Court of Iowa · Nov 23, 1994

Waltrip then established a committee to study the fence situation in the country club area. … This is clearly not the same argument raised on appeal, and, again, the defendants have failed to preserve anything for our review.

Commerce Bank v. Robert R. McGowen

Supreme Court of Iowa · Mar 12, 2021

The plain language of the statute makes clear the debtor must establish two things to claim the exemption at issue. … Generally speaking, the deferred compensation payments were “on account” of qualifying triggering events.

Peoples Trust & Savings Bank v. Armstrong

297 N.W.2d 372 · Supreme Court of Iowa · Oct 15, 1980

The Assembly had the problem of establishing a monetary limit for small claims. … In this case the unpaid principal of the note was $883.88, which qualified the case as a small claim, but the additional amount of $724.06 asked as interest put the prayer over $1000.

Everding v. Board of Education

247 Iowa 743 · Supreme Court of Iowa · Apr 4, 1956

Pursuant to section 275.18, notice was published of an election upon establishment of the proposed district. … Section 275.18, quoted above, clearly implies there is no right of appeal from an order of a single county board fixing boundaries of a proposed community district lying wholly within that county.

Perkins v. Palo Alto County

245 Iowa 310 · Supreme Court of Iowa · Oct 20, 1953

It does not clearly appear in the evidence when this road was graded but there is some indication it was in the fall of 1950. … The above statement of the trial court is an excellent pronouncement of the law governing the liability of a county and its officers, as established by many decisions of this court.

State v. See

387 N.W.2d 583 · Supreme Court of Iowa · May 21, 1986

Even though the county attorney may participate in the fee-setting process, for reasons clearly articulated in State v. … The State correctly points out that court-appointed attorneys in Iowa are assured payment of reasonable fees, and this is entirely consistent with their clients’ interest in receiving effective assistance of qualified counsel

Des Moines National Bank v. Fairweather

191 Iowa 1240 · Supreme Court of Iowa · Feb 12, 1921

It neither repeals nor contradicts any provision of Section 1304; it qualifies no provision thereof; it confirms no provision thereof. … Clearly, therefore, a private banker, as owner of United States securities, could, under Federal law, insist upon their exemption from taxation.

Perkins v. Madison County Livestock & Fair Ass'n

613 N.W.2d 264 · Supreme Court of Iowa · Jul 6, 2000

Because the arena was in existence when the zoning ordinance was passed the original arena qualified as a nonconforming use. … When viewed from this perspective, we think the trial court was clearly correct.

Holmes v. Holmes

185 Iowa 1223 · Supreme Court of Iowa · Apr 15, 1919

Newton was admitted to probate in Greene County, March 31, 1914, and shortly thereafter, appellee qualified as executor of her estate. On October 6th thereafter, David A. … This testimony was offered as hearing upon the good faith of the executor in the allowance and payment thereof, and not to establish same.

State Tax Commission v. General Trading Co.

233 Iowa 877 · Supreme Court of Iowa · Jul 27, 1943

The fact that respondent could not be reached for the tax if it were not qualified to do business in Iowa would merely be a result of the ‘impotence of state power.’ Wisconsin v. J. C. Penney Co., supra [ 311 U. … A precedent has been established which we are bound to follow. The trial court was right in so doing. The judgment must be, and it is, — Affirmed.

In Re Guardianship of Wiley

239 Iowa 1225 · Supreme Court of Iowa · Nov 16, 1948

to purchase the following stocks: (here are listed ten shares of preferred stocks in two corporations and twenty-five shares of common stocks in three corporations — a total of thirty-five shares in five well-known, long-established … The making of the investments here in question is clearly an act of managing the affairs of the ward.

In The Interest Of A.w. And S.w., Minor Children, Woodbury County Attorney And A.w. And S.w., Minor Children Vs. Iowa

741 N.W.2d 793 · Supreme Court of Iowa · Nov 30, 2007

The federal ICWA clearly invokes the federal government’s trust authority as its basis. 25 U.S.C. § 1901(1), (2). … Ed. 2d 1094 (federally granted tax immunity); McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164, 93 S. Ct. 1257, 36 L. Ed. 2d 129 (1973) (same); Morton, 417 U.S. 535, 94 S. Ct. 2474, 41 L.

Goodman v. Gonse

247 Iowa 1091 · Supreme Court of Iowa · May 9, 1956

We held the factual evidence disclosed in the defendant’s mind an indifference to consequences and a willingness to take a chance, necessary to establish guilt of recklessness. The same is true in the case of Hebert v. … It was not so intended by the statute, which is in the nature of an immunity granted in return for information requested by the state.

Connolly v. Des Moines & Central Iowa Railway Co.

246 Iowa 874 · Supreme Court of Iowa · Feb 8, 1955

We need not decide whether lack of legal sanction for such use would destroy its immunity from another condemnation. … The notice would be meaningless except to establish the city’s right to ultimate payment.

Hedges v. Conder

166 N.W.2d 844 · Supreme Court of Iowa · Apr 8, 1969

Establishment of these facts constitutes substantial evidence of plaintiff’s negligence. … Expert testimony is not admissible unless the witness is shown to be qualified and the facts upon which he bases his opinion are sufficient to enable a witness so qualified to express an opinion which is more than a mere