WELP v. IOWA DEPT. OF REVENUE

No. 68654.

333 N.W.2d 481 (1983)

William L. WELP, Executor of the Estate of Neil T. Chadderdon, Deceased, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

April 20, 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.

James R. Moore of Welp, Harrison, Brennecke & Moore, Marshalltown, for appellee.

Considered by REYNOLDSON, C.J., and HARRIS, McCORMICK, LARSON, and SCHULTZ, JJ.


SCHULTZ, Justice.

The Iowa Department of Revenue (Department) claims that Iowa Code section 450.39 is a statute of limitations that is applicable to both the Department and the personal representative of an estate. The Department contends that this section prevents the representative from amending a preliminary inheritance tax report and probate inventory to reflect the true value of a reported asset if sixty days have passed since the filing of such inventory, unless...

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