Tyler v. Iowa Department of Revenue

MANSFIELD, Justice.

This • administrative- review proceeding requires us to decide whether Iowa may constitutionally deny an- inheritance tax exemption for bequests to stepchildren when the marriage between parent and stepparent was dissolved before the stepparent’s death, while granting; an exemption when the marriage was not dissolved. We con-elude that this differential treatment based on divorce of the parent and stepparent does not violate article I, section 6 of the Iowa Constitution. The different tax treatment of these two categories is rationally-related to the legislature’s…