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