NANCE v. IOWA DEPT. OF REVENUE

No. 16-1974.

908 N.W.2d 261 (2018)

Beverly Gardiner NANCE, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

Filed February 23, 2018.


Attorney(s) appearing for the Case

David M. Repp and F. Richard Lyford of Dickinson, Mackaman, Tyler & Hagen, P.C., Des Moines, for appellant.

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


In this appeal, we must decide whether the court of appeals correctly held a taxpayer avoided an Iowa inheritance tax through a private postmortem family settlement agreement (FSA). The taxpayer's father-in-law, over five years before his death, signed a beneficiary form listing her as a contingent beneficiary of his brokerage...

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