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On May 31, 2024, the Iowa Supreme Court overturned a district court’s determination that a previously dismissed party was an “indispensable party” and therefore required to remain a party until the end of the lawsuit.
The case is Schwarz v. IRS, T.C. 2024-55 (U.S. Tax Court May 13, 2024).
Since the U.S. Supreme Court decision in Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc., 467 U. S.
On August 28, 2024, the Iowa Utilities Commission granted Summit Carbon Solutions, LLC, a hazardous liquid pipeline permit.
On May 22, 2024, the Iowa Court of Appeals affirmed post-trial rulings from the district court in a shareholder’s unsuccessful legal malpractice action.
In a case of first impression in Iowa, the Iowa Supreme Court today ruled that common ownership of adjacent parcels eradicates otherwise existing claims of boundary by acquiescence by subsequent purchasers.
Many Iowans have been impacted by recent severe storms. This post summarizes relevant notices and relief issued by IRS, FEMA, and the Iowa Department of Revenue.
On Thursday, June 6, 2024, the Iowa Department of Revenue announced that the revised 2023 Form IA 100A (Iowa Capital Gain Deduction – Cattle, Horses, or Breeding Livestock) is ready to file.
On June 4, 2024, the U.S.
On May 22, 2024, the Iowa Court of Appeals affirmed the district court’s valuation of a family farm corporation’s shares.
The detailed facts of this case are set forth in our summary of the Court of Appeals decision. Albert Cruz and Janice Geerdes have known each other since the early 1990’s.
The Iowa Legislature had a busy 2024 session, passing 187 bills through both the House and the Senate. This post reviews the enrolled bills of most interest to agricultural producers and landowners.
On April 24, 2024, the Iowa Court of Appeals affirmed the district court’s ruling that the trustee could not buy farm real estate as part of the winding-up process of the trust.
On April 19, 2024, the Iowa Supreme Court reversed a decision from the Iowa Court of Appeals and ruled that shareholders of a family farm corporation did not prove their breach of fiduciary duty claims against their father and brother.
On April 19, 2024, the Iowa Supreme Court affirmed the dismissal of plaintiffs’ claims for punitive damages against the administrators of the drainage districts and the engineering firm providing services to the drainage districts.
On March 27, 2024, the Iowa Court of Appeals affirmed the district court’s determination to vacate a drainage district annexation.
On March 27th, 2024, the Iowa Court of Appeals affirmed the district court’s ruling that a trust could not be terminated.
On January 24, 2024, the Iowa Court of Appeals, in a split decision, overturned a district court’s ruling that an Iowa Limited Liability Company (LLC) lacked standing to sue one of its members when it did not obtain defendant member’s consent to s
On March 6, 2024, the Iowa Court of Appeals found that a family settlement agreement was invalid. The agreement was executed prior to the testator’s death and two of the signers had predeceased the testator.
Iowa has a new rule when it comes to boundary by acquiescence and property transferred from a trust. In a rare reversal of precedent, the Iowa Supreme Court overruled Heer v.
