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VAN DYKE v. DEPT. OF REVENUE & FINANCE

No. 94-1963.

547 N.W.2d 1 (1996)

James R. VAN DYKE and Susan C. Van Dyke, Appellees, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellant.

Supreme Court of Iowa.

Rehearing Denied May 23, 1996.

Attorney(s) appearing for the Case

Thomas J. Miller, Attorney General, and James D. Miller, Assistant Attorney General, for appellant.

James R. Van Dyke of Van Dyke & Werden, P.C., Carroll, for appellees.

Considered by HARRIS, P.J., and LARSON, CARTER, NEUMAN, and ANDREASEN, JJ.

CARTER, Justice.

The sole issue presented on this appeal is whether the respondent, Iowa Department of Revenue and Finance (IDRF), was precluded from adjusting the 1979 personal income tax liability of petitioners, James R. Van Dyke and Susan C. Van Dyke, by reason of the statute of limitations. The district court, on judicial review of agency action, found the proposed adjustments were untimely based on the provisions of Iowa Code section 422.25(1) (1993). After...

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