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Case No. 16-1731

Paula J. Tyler and Mark J. Alcorn
v.
Iowa Department of Revenue

Paula J. Tyler and Mark J. Alcorn appeal the district court’s judicial review ruling that affirmed the Department of Revenue’s denial of their request for a $202,705 refund of inheritance tax based on the unconstitutionality of Iowa Code section 450.1(1)(e). The appellants argue that section 450.1(1)(e) violates the Iowa Equal Protection Clause because it makes a distinction between stepchildren whose parent and stepparent divorce prior to the decedent-stepparent’s death and stepchildren whose biological parent dies before the decedent-stepparent’s death. In other words, if the natural parent dies during the marriage and the stepchildren inherit from their stepparent, their inheritance is exempt.

County:
Polk
Trial Court Case No.:
CVCV051620

Appellants

Paula J. Tyler and Mark J. Alcorn

Appellees

Iowa Department of Revenue

Attorneys for Appellants

David J. Dutton
Ekrich D. Priebe

Attorneys for Appellees

Donald D. Stanley
Hristo Chaprazov

Supreme Court

Oral Argument Schedule

15-15-5

Sep 20, 2017 01:30 PM

Briefs

Supreme Court Opinion

Opinion Number:
16-1731
Date Published:
Nov 17, 2017

View archived opinions from prior to November 2017

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