Security Mutual Insurance Ass'n of Iowa v. Board of Review

How courts have described this case

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

• finding there was “an appropriate adjustment to the contract price to reflect the value of the lease-back option”
• noting protest remains same “regardless of the year in which the protest is lodged” and explaining board of review appropriately recast inappropriately-lodged subsequent-year protest as same-year protest
• noting protest remains same “regardless of the year in which the protest is lodged” and explaining board of review appropriately recast inappropriately-lodged subsequent-year protest as same-year protest
• “Appellants understood the nature of the relief sought by the taxpayer at every stage in these proceedings, and the taxpayer’s theory for relief has not changed.”
• “Appellants understood the nature of the relief sought by the taxpayer at every stage in these proceedings, and the taxpayer’s theory for relief has not changed.”

Source: CourtListener parenthetical corpus (CC0).