State v. Phillips Petroleum Co.

• Decision Date: 19 January 1937
• Docket Number: 43112.
• Citation: 271 N.W. 192
• Parties: STATE et al. v. PHILLIPS PETROLEUM CO.
• Court: Iowa Supreme Court

271 N.W. 192

STATE et al. v. PHILLIPS PETROLEUM CO.

No. 43112.

Supreme Court of Iowa.

January 19, 1937

Appeal from District Court, Polk County; Allan A. Herrick, Judge.

The State of Iowa and Leo J. Wegman, Treasurer, as plaintiffs, commenced this action against the Phillips Petroleum Company to recover gasoline tax moneys which plaintiffs claimed had been wrongfully refunded to the defendant company. The action was tried in equity and judgment rendered against the defendant. Phillips Petroleum Company appeals. Opinion states the facts.

Affirmed in part. Reversed in part.

Carr, Cox, Evans & Riley, and Walter L. Barnes, all of Des Moines, for appellant.

Edward L. O'Connor, Atty. Gen., and Leon W. Powers, Sp. Asst. Atty. Gen., for appellees.

MITCHELL, Justice.

This case was consolidated for the purpose of trial with the case of State of Iowa and Leo J. Wegman, Treasurer of the State of Iowa, Plaintiffs-Appellees, v. Standard Oil Company, Defendant-Appellant, opinion in which was filed at this term of court and is found in 271 N.W. 185.

This case is controlled by that opinion. It therefore follows that the lower court was wrong in entering judgment for interest from the date the refunds were made, as interest should be charged only from the date that the decree was entered in the lower court. This case is remanded to the lower court, with instructions to enter judgment in the amount of $16,288.02, with interest thereon from the 26th day of November, 1934. With this exception the judgment is affirmed.

Affirmed in part. Reversed in part.

RICHARDS, C. J., and ANDERSON, PARSONS, HAMILTON, and STIGER, JJ., concur.