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PRUSS v. IOWA DEPT. OF REVENUE

No. 67496.

330 N.W.2d 300 (1983)

Francis J. PRUSS and Grace E. Pruss, Appellees, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

February 16, 1983.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Mark R. Schuling, Asst. Atty. Gen., for appellant.

Francis J. Pruss, Cedar Rapids, for appellees.

Considered by REYNOLDSON, C.J., and UHLENHOPP, HARRIS, McCORMICK, and CARTER, JJ.

UHLENHOPP, Justice.

This appeal requires us to construe a statute of limitations in the Iowa income tax law as it existed in section 422.73 of the Iowa Code of 1975.

Taxpayers Francis J. and Grace E. Pruss had an operating profit in 1972 but an operating loss in 1975. They filed Iowa individual income tax returns for those years within the required times, and timely paid the tax for 1972. On January 24, 1979, under carry-back loss provisions of the income...

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