MOORE, Chief Justice.
This appeal is from the trial court's judgment interpreting Iowa's income tax law. The court found the state income tax assessments against plaintiffs for 1962, 1963 and 1964, totaling $645.15, null and void and cancelled them. As successor to the named defendants, Iowa State Department of Revenue (hereinafter referred to as defendant) appeals pursuant to Code section 422.29. We reverse.
The facts were stipulated and are not in dispute...
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