Legal Opinion
Clark v. Iowa Dept. of Revenue and Finance
Supreme Court of Iowa
Decided May 8, 2002No. 00-1969PublishedCited by 12 opinions
1Opinion of the Court
CADY, Justice.
The Iowa Department of Revenue and Finance assessed taxes and penalties against Robert and Kathleen Clark for failing to report embezzled income as taxable income in their joint tax returns for the years 1983 through 1993. The district court upheld the Department’s assessments. We affirm the decision of the district court.
I. Background Facts and Proceedings.
This appeal stems from the embezzlement of approximately $1 million by Robert Clark from Iowa Methodist Medical Center (IMMC) over a period of eleven years. At the time of the embezzlement, Robert was the director of IMMC’s…
2Cases cited27 opinions
- Cheek v. United StatesSupreme Court of the United States · 1991
- James v. United StatesSupreme Court of the United States · 1961
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- State, Department of Human Services Ex Rel. Palmer v. Unisys Corp.Supreme Court of Iowa · 2001
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3Cited by12 opinions
- State of Iowa v. Marc A. HagenSupreme Court of Iowa · 2013
- Simon Seeding & Sod, Inc. v. Dubuque Human Rights Commission and Jermaine StapletonSupreme Court of Iowa · 2017
- Dodd v. Fleetguard, Inc.Court of Appeals of Iowa · 2008
- Camacho v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2003
- Hy-Vee, Inc. v. Employment Appeal BoardSupreme Court of Iowa · 2005
7 more not listed; retrieve them via the Exa API.