HY-VEE FOOD STORES, INC., Petitioner/Cross-Appellant, v. IOWA DEPARTMENT OF REVENUE, Gerald D. Bair, Director of the Iowa Department of Revenue, and the State of Iowa, Respondent/Appellant. No. 84-1924.Court of Appeals of Iowa. October 29, 1985. APPEAL FROM DISTRICT COURT, LUCAS COUNTY, JACK D. LEVIN, J. Page 38 Thomas J. Miller, Atty. Gen., and Thomas M. […]