Case law

South Iowa Methodist Homes, Inc. v. Board of Review

257 Iowa 1302 · Supreme Court of Iowa · Jul 29, 1965

Such matters of bona fide intention as well as acts on the part of the qualifying institution have been recognized in decisions by courts which are committed to the doctrine of liberal construction of tax exemption statutes … The effect of the majority opinion is to depart from our long established rule of strict construction and follow the minority rule of liberal interpretation.

Chicago & Northwestern Railway Co. v. Board of Supervisors

182 Iowa 60 · Supreme Court of Iowa · May 5, 1916

The question presented is not a new one, but we think it clearly, demonstrable that the argument in support of the objections misapprehends the force and effect of the statute, as well as of our previous decisions thereon … , it is either clearly dictum or the question has not been contested by counsel.

Haafke v. Mitchell

347 N.W.2d 381 · Supreme Court of Iowa · Apr 11, 1984

The implication of Lewis is clearly the contrary. In that case, although a dram shop cause of action did exist, this court found a parallel cause of action at common law. … Roberts, 33 Ohio St.2d 29, 32 , 294 N.E.2d 884, 887 (1973), “[i]t defeats the real purpose of the enactment of the [dram shop] statute to twist it into an immunity bath for all other cases.”

Shirkey v. Keokuk County

225 Iowa 1159 · Supreme Court of Iowa · Oct 26, 1937

from civil liability for negligence in the performance of its governmental duties and this immunity extends to its officers, agents or employees. … From the petition it is clearly manifest that without the malice the results would have been the same, for it does not appear that the board of supervisors, in its purpose to make the change in the highway, acted otherwise

S & M Finance Co. Fort Dodge v. Iowa State Tax Commission

162 N.W.2d 505 · Supreme Court of Iowa · Nov 12, 1968

Without such showing plaintiff completely fails to establish an estoppel. 31 C.J.S. Estoppel § 142, page 703; 28 Am.Jur.2d, Estoppel and Waiver, section 123, page 786; People v. … We hold plaintiff fails to qualify as one entitled to the protection of equitable estoppel. Such a party must be “excusably ignorant” of the true facts.

North River Insurance Co. v. Iowa Division of Insurance

501 N.W.2d 542 · Supreme Court of Iowa · Aug 12, 1993

To qualify for renewed certification each year, North River must file a premium tax return reflecting the Iowa retaliatory tax imposed pursuant to Iowa Code section 505.14 (1991). … of first impression whose resolution was not clearly foreshadowed, is not met in the present case.

Board of Supervisors v. Adamson

182 Iowa 1265 · Supreme Court of Iowa · Mar 7, 1918

If the evidence fails to establish such mistake, there must be a reversal, and plaintiffs must have judgment for $1,250. . the contract. … But this is not sound, when so broadly stated, and it must be qualified by injecting the elements of negligence and of degree of care.

Dart v. Thompson

261 Iowa 237 · Supreme Court of Iowa · Nov 14, 1967

That each element should be proven clearly, convincingly, and satisfactorily is noted in Smith v. … This alone does not qualify as a substantial and valuable improvement. Neither would removal be unjust or unduly burdensome.

Midwest Management Corp. v. Stephens

291 N.W.2d 896 · Supreme Court of Iowa · Apr 23, 1980

The record does not establish as a matter of law that SC&H’s involvement in securities trading was so limited. … An agreement will not be given an interpretation which places one party at the mercy of another unless the contract clearly requires that result. Freese v.

Leake v. Azinger

214 Iowa 927 · Supreme Court of Iowa · Jun 24, 1932

Leake, his mother, became the duly appointed, qualified, and acting administratrix of the Leroy Leake estate. … Railway Co. ( 162 Iowa 630 ), supra, to grant new trials'under the respective records there presented, manifestly in the case at bar the trial court clearly acted within its proper discretion in granting appellee a new trial

Russell v. City of Sioux City

227 Iowa 1302 · Supreme Court of Iowa · Mar 12, 1940

Defendant’s further contention is that, irrespective of any excuse or immunity on account of a competent engineer’s plans having been adopted and followed, the evidence was insufficient to warrant submitting to the jury the … He stated that the established grade of the sidewalks on each side was another fixed condition and a limitation upon what could be done.

Natale v. Sisters of Mercy of Council Bluffs

243 Iowa 582 · Supreme Court of Iowa · Apr 1, 1952

. • , It was the contention of plaintiff that the hospital was a public institution receiving governmental financial aid in the sum of $132,000, and some immunity from taxation, and that he. and his. patients were entitled … The Sisters of Mercy, of Council Bluffs, Iowa,-is a private corporation, as clearly appears from its Articles of Incorporation.

Andrews v. Armagast

184 Iowa 698 · Supreme Court of Iowa · Oct 25, 1918

Gray had acquired any right to object; and their failure to object was, clearly, no acquiescence. Passing from this to the other argument indulged in by the majority: that, while Mrs. … Not that a case once decided becomes an immutable precedent, or immune to criticism; but it is to the interest both of the public and of the legal profession that a decision once made shall stand until the time comes when

Harney v. Clear Creek Community School District

261 Iowa 315 · Supreme Court of Iowa · Nov 14, 1967

The district therefore qualified for the application of section 297.3. The details of how the acreage will be used need not be set forth in the petition, notice or ballot. No statute requires such detail. … We find no irregularities such as would justify interference under our well established rules. — Affirmed. All Justices concur.

Noble v. Lamoni Products

512 N.W.2d 290 · Supreme Court of Iowa · Feb 23, 1994

Second, she claims that repetitive motion or “overuse” syndromes should qualify as occupational diseases as a matter of law. … Industrial Comm’n, 154 Ill.App.3d 943, 956 , 107 Ill.Dec. 620, 629 , 507 N.E.2d 533, 542 (1987) (claimant failed to establish carpal tunnel syndrome as disease within meaning of Occupational Diseases Act).

Petition of Bruce

522 N.W.2d 67 · Supreme Court of Iowa · Sep 21, 1994

If a blood or genetic test is required, the court shall direct that inherited characteristics, including but not limited to blood types, be determined by appropriate testing procedures, and shall appoint an expert qualified … Elizabeth is the biological mother and custodian of Ayla and therefore clearly has a liberty interest in raising her daughter.

State v. Wallin

195 N.W.2d 95 · Supreme Court of Iowa · Feb 25, 1972

However, such consent or waiver must be clearly proven by the party relying on it to have been made voluntarily, freely and intelligently with a full realization and comprehension of its meaning. State v. Hraha, supra. … Luka may be well qualified in this esoteric area of forensic medicine.

Amended July 21, 2015 Dolphin Residential Cooperative, Inc. v. Iowa City Board of Review

Supreme Court of Iowa · May 15, 2015

Chapter 499A clearly distinguishes between organizers, directors, and members, establishing different roles for each. … The legislature also clearly demonstrated its ability to differentiate between  33 these participants and established different rights and duties for each distinct class.

Wallace v. Tinney

145 Iowa 478 · Supreme Court of Iowa · Oct 23, 1909

Of course, the fact of incompetency must be established; but in our opinion this may be done under the application for appointment, and need. hot precede the application. … Moreover, the probate court clearly had jurisdiction to appoint a guardian ’of the property of a nonresident lunatic or insane person.

State v. Gates

197 Iowa 777 · Supreme Court of Iowa · Apr 1, 1924

Clearly, a jury question was presented, and their finding has ample support in the record. … It must be established by a preponderance of tbe evidence that tbe witness was in fact an accomplice. State v. Smith, 102 Iowa 656 .