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TREMEL v. IOWA DEPARTMENT OF REVENUE

No. 08-1718.

785 N.W.2d 690 (2010)

Mark TREMEL and Bruce Tremel, Minors, by Citizens First National Bank of Storm Lake, Iowa, their Conservator, Appellants, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

July 16, 2010.

Attorney(s) appearing for the Case

Steven J. Roy, Denise M. Mendt, and Bridget C. Shapansky of Nyemaster, Goode, West, Hansell & O'Brien, P.C., Des Moines, for appellants.

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

BAKER, Justice.

The Iowa Department of Revenue (IDOR) seeks further review of the decision of the court of appeals reversing the district court's order on judicial review affirming the final order of the Director of the IDOR denying the petitioners' claims for a refund on previously paid estate taxes, interest, and penalties. The IDOR argues that the court of appeals erred in interpreting Iowa Code section 451.12 in a manner that limits the department's ability to...

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