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TYLER v. IOWA DEPT. OF REVENUE

No. 16-1731.

904 N.W.2d 162 (2017)

Paula J. TYLER and Mark J. Alcorn, Appellants, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

Filed November 17, 2017.

Attorney(s) appearing for the Case

Erich D. Priebe and David J. Dutton of Dutton, Braun, Staack & Hellman, P.L.C., Waterloo, for appellant.

Thomas J. Miller , Attorney General, Donald D. Stanley Jr. , Special Assistant Attorney General, and Hristo Chaprazov , Assistant Attorney General, for appellee.

This administrative review proceeding requires us to decide whether Iowa may constitutionally deny an inheritance tax exemption for bequests to stepchildren when the marriage between parent and stepparent was dissolved before the stepparent's death, while granting an exemption when the marriage was not dissolved. We conclude...

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