1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 360 N.W.2d
  5. 360 N.W.2d 830 (1985)
 

RICHARDS v. IOWA DEPT. OF REVENUE

No. 84-290.

360 N.W.2d 830 (1985)

Richard K. RICHARDS, and Virginia H. Richards, Appellants, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

Rehearing Denied February 18, 1985.

Attorney(s) appearing for the Case

Richard K. Richards, pro se.

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

Considered by UHLENHOPP, P.J., and HARRIS, LARSON, CARTER, and WOLLE, JJ.

WOLLE, Justice.

This case concerns the methods which married taxpayers may use to deduct federal income tax and itemized deductions from their Iowa income when they file separate Iowa income tax returns. The Iowa Department of Revenue (department) assessed additional Iowa income taxes against Richard K. Richards and Virginia H. Richards (taxpayers) for the year 1980, because they neither proved the amount of deductions each had paid nor prorated their deductions according...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases