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KLEIN v. DEPT. OF REVENUE AND FINANCE

No. 88-1817.

451 N.W.2d 837 (1990)

Maurice L. KLEIN, Appellee, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellant.

Supreme Court of Iowa.

February 21, 1990.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Lucille M. Hardy, Asst. Atty. Gen., for appellant.

Dennis J. Naughton of Naughton, Stenlund & Reilly, Dubuque, for appellee.

Considered by HARRIS, P.J., and LARSON, SCHULTZ, LAVORATO and SNELL, JJ.

LAVORATO, Justice.

According to an Iowa income tax statute when married persons file separate returns, both must use the optional standard deduction if either elects to use it. Iowa Code § 422.9(4) (1981). This appeal presents the following question: If one spouse uses the standard deduction, may the other spouse itemize deductions? The district court thought so, but we disagree and reverse. We affirm as to the issues raised in the cross appeal.

Maurice...

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