IANNONE v. DEPT. OF REVENUE & FINANCE

No. 00-0411.

641 N.W.2d 735 (2002)

Liberato A. IANNONE and Dolores P. Iannone, Appellees, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellant.

Supreme Court of Iowa.

February 27, 2002.


Attorney(s) appearing for the Case

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and Lucille M. Hardy, Assistant Attorney General, for appellant.

Glenn L. Smith, David C. Craig and Tamara K. Hackmann of Finley, Alt, Smith, Scharnberg, Craig, Hilmes & Gaffney, P.C., Des Moines, for appellees.


STREIT, Justice.

The Iowa Department of Revenue appeals from the district court ruling on judicial review reversing the agency's method of calculating interest on an assessment of Liberato and Dolores Iannones' income tax liability for their amended returns. Iannones claim the Department incorrectly interpreted the controlling statutory provisions of the Iowa Code in calculating the amount upon which interest shall accrue. Iannones contend the 1982 and 1983 overpayments...

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