Supreme Court of Iowa April 16, 1986, 85-899 (Atlantic Bottling Co. v. Iowa Department of Revenue)

WOLLE, Justice.

This judicial review proceeding concerns a use tax assessment and penalty imposed by the Iowa Department of Revenue (department) upon protestor Atlantic Bottling Company (Atlantic Bottling) for taxes unpaid during a four-year period. The final agency decision of the department upheld the assessment in its entirety.