Beverly Gardiner Nance
v.
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.
County:
Polk
Trial Court Case No.:
CVCV051592
Appellant
Beverly Gardiner Nance
Appellee
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
15-15-5
Jan 17, 2018 1:30 PM
Briefs
Supreme Court Opinion
Opinion Number:
16-1974
Date Published:
Feb 23, 2018
Date Amended:
May 18, 2018
Court of Appeals
Court of Appeals Opinion
Opinion Number:
16-1974
Date Published:
Sep 13, 2017
Other Information
Date Further Review is Granted:
Nov 09, 2017