Beverly Gardiner Nance v. Iowa Department of Revenue

IN THE SUPREME COURT OF IOWA No. 16–1974 Filed February 23, 2018 BEVERLY GARDINER NANCE, Appellant, vs. IOWA DEPARTMENT OF REVENUE, Appellee. On review from the Iowa Court of Appeals. Appeal from the Iowa District Court for Polk County, Michael D. Huppert, Judge. The Iowa Department of Revenue seeks further review of decision of court of appeals that allowed taxpayer to avoid state inheritance tax through a postmortem family settlement agreement. DECISION OF COURT OF APPEALS VACATED; DISTRICT COURT JUDGMENT AFFIRMED. David M. Repp and F. Richard Lyford of Dickinson, Mackaman, Tyler & Hagen,…