Legal Opinion
TREMEL v. Iowa Department of Revenue
Supreme Court of Iowa
Decided July 16, 2010No. 08-1718PublishedCited by 7 opinions
1Opinion of the Court
BAKER, Justice.
The Iowa Department of Revenue (IDOR) seeks further review of the decision of the court of appeals reversing the district court’s order on judicial review affirming the final order of the Director of the IDOR denying the petitioners’ claims for a refund on previously paid estate taxes, interest, and penalties. The IDOR argues that the court of appeals erred in interpreting Iowa Code section 451.12 in a manner that limits the department’s ability to collect estate taxes only from property subject to inheritance tax under Iowa Code chapter 450 and in awarding the petitioners’…
2Cases cited9 opinions
- Renda v. Iowa Civil Rights CommissionSupreme Court of Iowa · 2010
- Mycogen Seeds v. SandsSupreme Court of Iowa · 2004
- Iowa AG Construction Co. v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 2006
- Nelson v. City of OmahaNebraska Supreme Court · 1999
- Clay County v. Public Employment Relations BoardSupreme Court of Iowa · 2010
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- Wendling Quarries, Inc. v. Property Assessment Appeal Board of the State of IowaCourt of Appeals of Iowa · 2015
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- Cream, L.L.C., D/B/A the Union Bar v. Iowa Department of RevenueCourt of Appeals of Iowa · 2016
- John Allen Christensen and Lila Christensen v. Iowa Department of RevenueSupreme Court of Iowa · 2020
2 more not listed; retrieve them via the Exa API.