Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Cable One’s provision of VoIP service allowed it to be subjected to central assessment as a “telephone company operating a line in this state” under Iowa Code §§ 433.1 (2003), 433.12 (2008)
• holding that Cable One's provision of VoIP service allowed it to be subjected to central assessment as a \telephone company operating a line in this state\ under Iowa Code §§ 433.1 (2003), 433.12 (2008)
• “a statute can encompass technologies not in existence at the time of its promulgation”

Source: CourtListener parenthetical corpus (CC0).