Legal Opinion
Iannone v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided February 27, 2002No. 00-0411PublishedCited by 6 opinions
1Opinion of the Court
STREIT, Justice.
The Iowa Department of Revenue appeals from the district court ruling on judicial review reversing the agency’s method of calculating interest on an assessment of Liberato and Dolores Ian-nones’ income tax liability for their amended returns. Iannones claim the Department incorrectly interpreted the controlling statutory provisions of the Iowa Code in calculating the amount upon which interest shall accrue. Iannones contend the 1982 and 1983 overpayments and the 1984 carryback should be credited against their 1984 underpayment in determining the total amount of the tax upon…
2Cases cited13 opinions
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Norland v. Iowa Department of Job ServiceSupreme Court of Iowa · 1987
- City of Chicago v. Illinois Department of RevenueIllinois Supreme Court · 1992
- City of Ames v. State Tax CommissionSupreme Court of Iowa · 1955
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3Cited by6 opinions
- City of Sioux City v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2003
- Clark v. Iowa Dept. of Revenue and FinanceSupreme Court of Iowa · 2002
- Hough v. Iowa Department of PersonnelSupreme Court of Iowa · 2003
- Sioux City Community School District v. Iowa Department of EducationSupreme Court of Iowa · 2003
- Camacho v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2003
1 more not listed; retrieve them via the Exa API.