Legal Opinion

Richards v. Iowa Department of Revenue

Supreme Court of Iowa

Decided February 13, 1985No. 84-260PublishedCited by 15 opinions

1Opinion of the Court

WOLLE, Justice.

When petitioner filed his petition for judicial review of a decision of the Iowa Department of Revenue (department), he personally delivered a copy of the petition to the office of an attorney for a party in the case, but he did not take an acknowledgment of service. The district court granted the department’s special appearance. It read into the service requirements of the pertinent statute governing judicial review (Iowa Code § 17A.19(2) (1983)) that part of Iowa Rule of Civil Procedure 52 which prohibits a party from serving an original notice without taking an…

2Cases cited9 opinions

  1. Salsbury Laboratories v. Iowa Department of Environmental QualitySupreme Court of Iowa · 1979
  2. Sommers v. Iowa Civil Rights CommissionSupreme Court of Iowa · 1983
  3. Public Employment Relations Board v. StohrSupreme Court of Iowa · 1979
  4. Neumeister v. City Development BoardSupreme Court of Iowa · 1980
  5. Benson v. Fort Dodge Police Pension Board of TrusteesSupreme Court of Iowa · 1981

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3Cited by15 opinions

  1. State v. LiddellSupreme Court of Iowa · 2003
  2. Michelle Postell v. American Family Mutual Insurance Co.Supreme Court of Iowa · 2012
  3. State v. DohlmanSupreme Court of Iowa · 2006
  4. State v. AllenSupreme Court of Iowa · 2006
  5. Richards v. Iowa Department of RevenueSupreme Court of Iowa · 1987

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