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RANNIGER v. DEPT. OF REVENUE AND FINANCE

No. 06-0761.

746 N.W.2d 267 (2008)

Gaylin R. RANNIGER and Janet L. Ranniger, Appellants, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

March 21, 2008.

Attorney(s) appearing for the Case

James D. Lohman of Reimer, Lohman & Reitz, Denison, for appellants.

Thomas J. Miller, Attorney General, and Valencia Voyd McCown, Assistant Attorney General, for appellee.

TERNUS, Chief Justice.

Appellants, Gaylin R. Ranniger and Janet L. Ranniger, protested an income tax assessment by the appellee, Iowa Department of Revenue and Finance, claiming entitlement to an exclusion from taxation on net capital gains from the sale of a business under Iowa Code section 422.7(21) (1999). The department denied the protest, concluding the taxpayers were not entitled to the capital-gains exclusion because Gaylin Ranniger's sale of his interest in...

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