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IOWA DEPT. OF REVENUE v. IOWA ST. BD. OF. TAX REVIEW

No. 60943.

267 N.W.2d 675 (1978)

IOWA DEPARTMENT OF REVENUE, Appellee, v. IOWA STATE BOARD OF TAX REVIEW, Respondent, v. MARTIN DEVELOPMENT CORPORATION, Intervenor-Appellant. IOWA DEPARTMENT OF REVENUE, Appellee, v. IOWA STATE BOARD OF TAX REVIEW, Respondent, v. MacMILLAN OIL COMPANY, Intervenor-Appellant.

Supreme Court of Iowa.

June 28, 1978.

Attorney(s) appearing for the Case

Joseph G. Bertroche and William M. Murray, of Bertroche & Hagen, Des Moines, for appellant MacMillan Oil Co.

James I. Harlan, Des Moines, for appellant Martin Development Corp.

Gerald A. Kuehn and Kevin M. Maggio, Asst. Attys. Gen., for appellee.

B. A. Webster, Jr., of Gamble, Riepe, Burt, Webster & Fletcher, Des Moines, for Ruan Transport Corp. and Ruan Financial Corp., amicus curiae.

Richard S. Hudson, Des Moines, amicus curiae.

Considered by MOORE, C. J., and RAWLINGS, LeGRAND, HARRIS and McCORMICK, JJ.

McCORMICK, Justice.

The question here is whether the Iowa Department of Revenue has standing to petition for judicial review of decisions of the Iowa State Board of Tax Review. In order to answer this question we must determine the effect of the Iowa Administrative Procedure Act (IAPA) on the right to litigate an intra-governmental dispute. The trial court held the department of revenue had the necessary standing and for that reason overruled intervenors' motions...

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