Legal Opinion
Hagge v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided August 24, 1993No. 92-1377PublishedCited by 9 opinions
1Opinion of the Court
NEUMAN, Justice.
This appeal concerns the remedy available to taxpayers aggrieved by Iowa’s former income tax scheme which taxed federal government employees’ pensions but not those of state employees. Reversing a department of revenue decision, the district court on judicial review ordered refunds on timely-filed amended returns. We affirm but modify the judgment to permit installment payments.
I. Background. In Davis v. Michigan Department of Treasury, 489 U.S. 803, 817, 109 S.Ct. 1500, 1508-09, 103 L.Ed.2d 891, 906 (1989), the United States Supreme Court held that states like Iowa could not…
2Cases cited12 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Wainwright v. HutchinsSupreme Court of the United States · 1984
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3Cited by9 opinions
- Lisa Kragnes v. City of Des Moines, IowaSupreme Court of Iowa · 2012
- Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
- Swanson v. StateSupreme Court of North Carolina · 1994
- Hagge v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1995
- McManus v. State, Department of Revenue & FinanceSupreme Court of Iowa · 1993
4 more not listed; retrieve them via the Exa API.