Mark Tremel And Bruce Tremel, Minors, By Citizens First National Bank Of Storm Lake, Iowa, Their Conservator Vs. Iowa Department Of Revenue

IN THE SUPREME COURT OF IOWA No. 08–1718 Filed July 16, 2010 MARK TREMEL and BRUCE TREMEL, Minors, By CITIZENS FIRST NATIONAL BANK of Storm Lake, Iowa, their Conservator, Appellants, vs. IOWA DEPARTMENT OF REVENUE, Appellee. On review from the Iowa Court of Appeals. Appeal from the Iowa District Court for Harrison County, G.C. Abel, Judge. The Iowa Department of Revenue 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 Iowa Department of Revenue denying the petitioners’ claims…