Legal Opinion
Nymann v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided February 20, 1991No. 90-102PublishedCited by 2 opinions
1Opinion of the Court
ANDREASEN, Justice.
In this appeal we must determine if attorney fees and court costs incurred in a wrongful death claim settlement are deductible expenses for income tax purposes by a beneficiary of the estate of the decedent. The district court on judicial review upheld the denial of the deduction. We affirm.
P.L. Nymann claimed a deduction of $38,-472 as attorney fees and legal costs on his 1986 Iowa individual tax return. The Iowa Department of Revenue and Finance (department) disallowed the deduction. Ny-mann filed a protest and also paid $4,261.01, the amount of tax in controversy, plus…
2Cases cited12 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Norland v. Iowa Department of Job ServiceSupreme Court of Iowa · 1987
- Iowa Bankers Ass'n v. Iowa Credit Union DepartmentSupreme Court of Iowa · 1983
- Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
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3Cited by2 opinions
- Iannone v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2002
- Super Valu Stores, Inc. v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1991