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Case No. 16-1974

Beverly Gardiner Nance
Iowa Department of Revenue

The petitioner unsuccessfully sought judicial review following the denial of her request for a partial refund of an inheritance tax payment. She argued the distribution of a decedent’s assets pursuant to a Family Settlement Agreement (FSA) should govern the imposition of inheritance taxes if the FSA was made in good faith and not for the purpose of avoiding taxes. The court of appeals reversed and remanded and the Iowa Department of Revenue sought further review.

Trial Court Case No.:


Beverly Gardiner Nance


Iowa Department of Revenue

Attorney for the Appellant

David M. Repp and F. Richard Lyford

Attorney for the Appellee

Donald D. Stanley Jr. and Hristo Chaprazov

Supreme Court

Oral Argument Schedule


Jan 17, 2018 1:30 PM


Supreme Court Opinion

Opinion Number:
Date Published:
Feb 23, 2018
Date Amended:
May 18, 2018

Court of Appeals

Court of Appeals Opinion

Opinion Number:
Date Published:
Sep 13, 2017

Other Information

Date Further Review is Granted:
Nov 09, 2017

View archived opinions from prior to November 2017

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