NYMANN v. DEPT. OF REVENUE AND FINANCE

No. 90-102.

465 N.W.2d 890 (1991)

P.L. NYMANN, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

February 20, 1991.


Attorney(s) appearing for the Case

P.L. Nymann, Sioux City, pro se.

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

Considered by CARTER, P.J., and LAVORATO, NEUMAN, SNELL, and ANDREASEN, JJ.


ANDREASEN, Justice.

In this appeal we must determine if attorney fees and court costs incurred in a wrongful death claim settlement are deductible expenses for income tax purposes by a beneficiary of the estate of the decedent. The district court on judicial review upheld the denial of the deduction. We affirm.

P.L. Nymann claimed a deduction of $38,472 as attorney fees and legal costs on his 1986 Iowa individual...

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