Arlo H. HAGGE, Appellee,
v.
IOWA DEPARTMENT OF REVENUE AND FINANCE, E.J. McManus, Lucille M. Hardy, Terry B. Hardy, Arthur L. Mackusick, Jr., Virgil E. Mauer, and Delpha M. Barron, Appellants.
Supreme Court of Iowa.https://leagle.com/images/logo.png
October 25, 1995.
October 25, 1995.
Attorney(s) appearing for the Case
Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and Marcia Mason, Assistant Attorney General, for appellant Iowa Department of Revenue and Finance.
David P. McManus of Glasson, Grove, Sole & McManus, P.C., Cedar Rapids, for appellant E.J. McManus.
Lucille M. Hardy, Carlisle, pro se, and for Terry B. Hardy, Des Moines, appellants.
Joanne Moeller, Altoona, for Arthur L. Mackusick, Jr., joined by Virgil E. Mauer, Cedar Falls, and Delpha Barron, Waterloo, appellants.
Gary J. Streit and Diane Kutzko of Shuttleworth & Ingersoll, P.C., Cedar Rapids, for appellee Shuttleworth & Ingersoll, P.C., counsel for Arlo H. Hagge.
Considered by McGIVERIN, C.J., and LARSON, LAVORATO, NEUMAN, and ANDREASEN, JJ.
Supreme Court of Iowa.
McGIVERIN, Chief Justice.
The determinative issue in this case is whether our decision in Hagge v. Iowa Department of Revenue & Finance,504 N.W.2d 448, 449 (Iowa 1993) (Hagge I) created a "common fund" of federal retiree income tax refunds from which a nonparty law firm can seek a percentage attorney fee award. We conclude no common fund existed from which attorney fees could be drawn. Accordingly, we reverse...
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