Legal Opinion
Estate of Dieleman v. Department of Revenue
Supreme Court of Iowa
Decided October 16, 1974No. 2-57046PublishedCited by 14 opinions
1Opinion of the Court
REYNOLDSON, Justice.
This decedent was killed in a two-truck collision on February 3, 1972. He was survived by a wife and two minor children. An action for his wrongful death was compromised and settled for $117,166. The administrator brought this application in the probate proceeding, seeking an adjudication these proceeds were not subject to Iowa inheritance tax. The application was resisted by the Department of Revenue. Trial court held the wrongful death proceeds were not subject to such tax, and the department has appealed. We affirm.
I. The sole issue is not one of fact, but rather one of…
2Cases cited13 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Farmers Insurance Group v. MerryweatherSupreme Court of Iowa · 1974
- Northern Natural Gas Company v. ForstSupreme Court of Iowa · 1973
- Egan v. NaylorSupreme Court of Iowa · 1973
- In Re Estate of CorySupreme Court of Iowa · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- American Home Products Corp. v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 1981
- Matter of Estate of BlivenSupreme Court of Iowa · 1975
- Iowa-Des Moines National Bank v. Schwerman Trucking Co.Supreme Court of Iowa · 1980
- Iowa Movers & Warehousemen's Ass'n v. BriggsSupreme Court of Iowa · 1976
9 more not listed; retrieve them via the Exa API.