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The Iowa Court of Appeals examined the distribution of property during a divorce where one spouse had used inherited and gifted property to fund the purchase and repay debts associated with the marital home and farmland.
The Iowa Court of Appeals examined the distribution of farmland property during a divorce when a premarital agreement waived “any right or interest in the real property of the other,” and the wife argued that marital assets were used to pay down d
The Iowa Court of Appeals affirmed the dismissal of two neighboring landowners’ claims against each other in a water drainage dispute.
The decedent passed away intestate in Belize. He owned real estate in both Polk County and Belize, several financial accounts, and a life insurance policy. The decedent’s adult daughter petitioned to open an estate in Polk County. His surviving spouse, who is not related to his daughter, filed a motion to dismiss the petition claiming that the decedent had lived in Belize for many years before his death and, as a result, the probate court lacked jurisdiction.
In a recent case, the Iowa Supreme Court considered whether Iowa’s tax-sale redemption notice procedures violated a landowner’s due process rights. The landowner argued that the law was unconstitutional because it did not require personal service, only notice by mail. The Court ruled that due process does not guarantee a property owner actual notice before the government takes the property. Instead, the landowner is entitled to a method of service “reasonably calculated” to provide timely notice.
A recent case from the Iowa Supreme Court highlights the importance of carefully completing and reviewing beneficiary designations for IRAs and other retirement accounts.
In a January 27, 2023, opinion, the Iowa Supreme Court found that a joint tenancy with rights of survivorship was converted to a tenancy in common when one of the owners transferred her undivided interest to a revocable living trust.
On January 9, 2023, the Tax Court found that a ranch-owning couple was entitled to $421,503 in deductions over three years for expenses claimed on their Schedule F, even though they had sold most cattle associated within a few months after the pur
On January 25, 2023, the Iowa Court of Appeals reversed the district court’s order denying damages stemming from a replevin action of farm equipment.
As the 2023 filing season begins, taxpayers and their preparers must sort through new guidance and rules to determine their requirements for the 2022 tax year. This post details 10 key considerations for these returns.
Agricultural supply dealer liens—intended to encourage suppliers to provide necessary feed and supplies to agricultural producers—can be difficult to enforce.
The memorandum can be found here.
Hunting ground is a precious commodity in Iowa. Hunters often approach landowners looking for ground to hunt. Whether to grant such permission and to whom to grant that permission is a complex decision. This article was originally written in June 2014, and updated in January 2023.
On December 16, 2022, the North Carolina Supreme Court denied an appeal claiming that the state’s Right to Farm Act was unconstitutional. Previously, the North Carolina Court of Appeals had granted the State’s motion to dismiss under the Federal Rules of Civil Procedure Rule 12(b)(6). Rural Empowerment Ass’n for Cmty. Help v. North Carolina, 2021 WL 6014722 (N.C. App. Dec. 21, 2021).
On November 2, 2022, the Iowa Court of Appeals affirmed that a niece who added herself to her aunt’s bank accounts failed to rebut the presumption of undue influence. A transfer from a grantor to their fiduciary is presumptively fraudulent. To refute this, the niece had the burden to show 1) that she acted in good faith and 2) that her aunt acted voluntarily. Because the niece instead presented evidence that undue influence was not established, she failed to meet this burden.
On December 21, 2022, the Iowa Court of Appeals affirmed the district court’s finding that the plaintiffs failed to prove ownership of property under the legal theories of boundary by acquiescence or adverse possession.
On December 5, 2022, the United States Tax Court found that a farmer who had purchased 29 used tractors over the course of three years did purchase the tractors for legitimate business purposes.
On November 2, 2022, the Iowa Court of Appeals affirmed that a sheriff’s sale should not be set aside for failure to record the sheriff’s deed within the statutory time period. See Iowa Code § 654.16A.
Three companies are seeking to build carbon capture pipelines across Iowa.
On October 19, 2022, the Iowa Court of Appeals affirmed the discount rate for transactional costs in a farm corporation buyout.
