Hagge v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
1Opinion of the Court
McGIVERIN, Chief Justice.
The determinative issue in this case is whether our decision in Hagge v. Iowa Department of Revenue & Finance, 504 N.W.2d 448, 449 (Iowa 1993) (Hagge I) created a “common fund” of federal retiree income tax refunds from which a nonparty law firm can seek a percentage attorney fee award. We conclude no common fund existed from which attorney fees could be drawn. Accordingly, we reverse the district court’s judgment that ordered the Iowa Department of Revenue to pay the law firm a five percent common fund attorney fee award from the affected retirees’ tax refunds.
I.…
2Cases cited12 opinions
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- Hockenberg Equipment Co. v. Hockenberg's Equipment & Supply Co. of Des Moines, Inc.Supreme Court of Iowa · 1993
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