Bruce William Baker

Practice Details

• Firm Information
  Position

  Member

  Firm Name

  Nyemaster Goode, P.C.
• Representative Cases & Transactions
  Cases

  Significant Cases: Sherwin-Williams, Inc. v. Iowa Dept. of Revenue, 789 N.W. 2d 417 (Iowa 2010). Iowa Supreme Court held that machinery
  equipment used in Sherwin-Williams retail store operations qualified for manufacturing machinery
  equipment sales tax exemption. AOL, LLC v. Iowa Dept. of Revenue, 771 N.W. 2nd 404 (Iowa 2009). Iowa Supreme Court held that communication services provided by internet service provider were interstate in nature
  not subject to Iowa sales tax. Gen. Motors Acceptance Corp. v. Polk County, No. CV5045 (Iowa Dist. Ct. July, 2006). Struck down Iowa's loan agency tax as unconstitutional
  awarded refund of approximately $1.6 million of overpaid tax. Wild Rose Clinton, LLC v. City of Clinton, No. 11-102-0419 (Iowa Property Assessment Appeal Bd. Nov. 28, 2012). PAAC held that actual value of casino was $19.2 million, instead of $27.6 million as the assessor contended. In re Dexter Co., No. 04DORFC014 (Iowa Dept. of Revenue July 31, 2006). Successful result holding that mold making machinery was exempt as machinery directly
  primarily used in processing. Ralston v. Fareway Stores, No. CV5913 (Iowa Dist. Ct. July 11, 2006). District Court concluded that pallet repair
  recycling system was exempt from Iowa sales tax as machinery directly used in recycling waste products. Eaton Corp. v. Bd. of Review of Fremont County, No. EQ-CV023600 (Iowa Dist. Ct. June 19, 2006). District court reduced assessed value of manufacturing facility by approximately $2.2 million. In re Williams Telecomms. Co ., No. 857 (Iowa Bd. of Tax Review 2003). Successful decision resulting in a substantial narrowing of the definition of taxable use in Iowa. In re Parker Hannifin Corp., No. 871 (Iowa State Bd. of Tax Review 2003). Board declined to follow Department of Revenue's restrictive interpretation of machinery
  equipment for Iowa sales tax exemption purposes. Gateway Ctr., Ltd. v. Bd. of Review of City of Ames, No. EQ-CV039901(Iowa Dist. Ct. 2002). Assessed value of large hotel/convention center was reduced by approximately $2.7 million. Holl
  Bros. Constr. Co. v. Iowa State Bd. of Tax Review, 611 N.W.2d 495 (Iowa 2000). Iowa Supreme Court invalidated longst
  ing rule of Iowa Department of Revenue defining casual sale for Iowa sales tax purposes. Estate of Ballard v. Comm'r, 85 TC 300 (1985). Case of first impression concerning qualification of Canadian income tax for the U.S. estate tax foreign death tax credit.