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Case No. 19-0261

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

Attorneys for Appellant

Dennis G. Larson

Attorneys for 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

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