Supreme Court of Iowa June 28, 1978, 60943 (Iowa Department of Revenue v. Iowa State Board of Tax Review)

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.