Beverly Gardiner Nance v. Iowa Department of Revenue

IN THE COURT OF APPEALS OF IOWA No. 16-1974 Filed September 13, 2017 BEVERLY GARDINER NANCE, Petitioner-Appellant, vs. IOWA DEPARTMENT OF REVENUE, Defendant-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Polk County, Michael D. Huppert, Judge. Beverly Gardiner Nance appeals from an adverse judgment on judicial review of the department of revenue’s denial of her request for a partial refund on an inheritance tax payment. REVERSED AND REMANDED. David M. Repp and F. Richard Lyford of Dickinson, Mackaman, Tyler & Hagen, P.C., Des…