Richards v. Iowa Department of Revenue

WOLLE, Justice.

This case concerns the methods which married taxpayers may use to deduct federal income tax and itemized deductions from their Iowa income when they file separate Iowa income tax returns. The Iowa Department of Revenue (department) assessed additional Iowa income taxes against Richard K. Richards and Virginia H. Richards (taxpayers) for the year 1980, because they neither proved the amount of deductiohs each had paid nor prorated their deductions according to each spouse’s contribution to their combined total income. The district court on judicial review affirmed the…