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KFC CORP. v. IOWA DEPT. OF REVENUE

No. 09-1032.

792 N.W.2d 308 (2010)

KFC CORPORATION, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

December 30, 2010.

Attorney(s) appearing for the Case

Paul H. Frankel , Craig B. Fields , and Mitchell A. Newmark of Morrison & Foerster LLP, New York, New York, and John V. Donnelly of Sullivan & Ward, P.C., West Des Moines, Iowa, for appellant.

Thomas J. Miller , Attorney General, Donald D. Stanley, Jr. , Special Assistant Attorney General, and Marcia E. Mason , Assistant Attorney General, for appellee.

APPEL, Justice.

In this case, we must determine whether the State of Iowa may impose an income tax on revenue received by a foreign corporation that has no tangible physical presence within the state but receives revenues from the use of the corporation's intangible property within the state. After the Iowa Department of Revenue (IDOR) imposed an income tax assessment against the out-of-state corporation, the taxpayer filed a protest with the agency on constitutional...

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