SWANSON v. IOWA DEPT. OF REVENUE

No. 86-1492.

414 N.W.2d 670 (1987)

Dale SWANSON, Petitioner-Appellant, v. IOWA DEPARTMENT OF REVENUE, an Agency of the State of Iowa, and the State of Iowa, Respondent-Appellee.

Court of Appeals of Iowa.

August 26, 1987.


Attorney(s) appearing for the Case

Willis J. Hamilton of the Hamilton Law Firm, Storm Lake, for petitioner-appellant.

Thomas J. Miller, Atty. Gen., and Harry M. Griger and James D. Miller, Asst. Attys. Gen., for respondent-appellee.

Considered by OXBERGER, C.J., and SNELL and HAYDEN, JJ.


SNELL, Judge.

Appellant, Dale Swanson, initiated the present action by filing a tax protest petition on July 30, 1982, wherein he claimed he was not a resident of and domiciled in Iowa during the years 1977 through 1981, inclusive. Resultingly, the petition alleged Swanson is not subject to the assessment of Iowa state individual income tax, interest, penalties, and fees with respect to those years. Swanson has paid the taxes and the present protest action seeks their...

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