For summaries from opinions prior to August, 2018, view PDF versions here.
Edward J. Kovarik
v.
Iowa Department of Revenue
Appellant
Edward J. Kovarik
Appellee
Iowa Department of Revenue
Attorney for the Appellant
Kevin E. Schoeberl
Attorney for the Appellee
Hristo Chaprazov, Assistant Attorney General
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Howard County, Margaret L. Lingreen, Judge. AFFIRMED. Heard by Tabor, P.J., and Mullins and Bower, JJ. Opinion by Tabor, P.J. (18 pages)
A taxpayer challenges orders by the Iowa Department of Revenue denying him relief under the Iowa Tax Amnesty Act of 2007 and disallowing business losses claimed in four tax years. OPINION HOLDS: First, substantial evidence supports the finding the taxpayer did not file a 2002 tax return as he was required to do to be eligible for the tax amnesty. Second, substantial evidence supports disallowing each of the business losses he claimed related to his railroad consulting, condominium rental, and farmland rental business. Therefore, we affirm.
