John Allen Christensen and Lila Christensen v. Iowa Department of Revenue

IN THE SUPREME COURT OF IOWA No. 19–0261 Filed June 19, 2020 JOHN ALLEN CHRISTENSEN and LILA CHRISTENSEN, Appellants, vs. IOWA DEPARTMENT OF REVENUE, Appellee. Appeal from the Iowa District Court for Winneshiek County, John J. Bauercamper, Judge. Taxpayers appeal a district court’s judicial review of an assessment of additional income taxes affirming the Iowa Department of Revenue’s rejection of their capital-gain deduction from the sale of farmland. AFFIRMED. Dennis G. Larson of Larson Law Office, Decorah, for appellants. Thomas J. Miller, Attorney General, and Hristo Chaprazov, Assistant…