title: Iowa judge denies nursing home firm's exemption.
authors: J
authors: J
authors: Nemes
mesh_terms: D007484:Iowa; D009096:Multi-Institutional Systems / Q000331:legislation & jurisprudence*; D009735:Nursing Homes / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000331:legislation & jurisprudence*