Iowa Department of Revenue v. Richard Edward Walbaum

IN THE COURT OF APPEALS OF IOWA No. 16-1322 Filed April 19, 2017 IOWA DEPARTMENT OF REVENUE, Plaintiff-Appellee, vs. RICHARD EDWARD WALBAUM, Defendant-Appellant. ________________________________________________________________ Appeal from the Iowa District Court for Jefferson County, Randy S. DeGeest, Judge. Richard Walbaum appeals from the dismissal of his motion to reinstate a declaratory judgment action. AFFIRMED. Richard E. Walbaum, Fairfield, appellant pro se. Thomas J. Miller, Attorney General, and Laurie Heron McCown, Assistant County Attorney, for appellee department. Considered by…