John Allen Christensen and Lila Christensen
v.
Iowa Department of Revenue
John Allen and Lila Christensen, taxpayers, appeal the district court’s decision on judicial review affirming the agency’s conclusion that the taxpayers did not meet their burden of proving the Iowa Department of Revenue’s assessment was erroneous. The district court determined the agency decision finding the taxpayers did not materially participate in the cash-rent farm activity in order to claim a capital gain deduction from taxable income from the sale of certain business property, including farm property, was supported by substantial evidence in the record.
County:
Winneshiek
Trial Court Case No.:
EQCV026248
Appellant
John Allen Christensen and Lila Christensen
Appellee
Iowa Department of Revenue
Attorney for the Appellant
Dennis G. Larson
Attorney for the Appellee
Hristo Chaprazov
Supreme Court
Oral Argument Schedule
Non-Oral
Apr 08, 2020 1:30 PM
Briefs
Supreme Court Opinion
Opinion Number:
19-0261
Date Published:
Jun 19, 2020