The Iowa Court of Appeals recently decided a case that well illustrates how contractual damages are to be calculated: the non-breaching party is generally entitled to be placed in as good a position as he or she would have occupied had the con

On June 30, 2017, the Iowa Supreme Court ruled that a 1977 injunction requiring a railway company to rebuild a dike, expired under a 20-year limitations period set forth in Iowa Code § 614.1(6).

The Iowa Court of Appeals recently interpreted a manure easement agreement and agreed that a farmer was entitled to damages for a hog facility’s breach of the agreement.

The Iowa Supreme Court recently blessed a class action, paving the way for roughly 4,000 Muscatine residents to potentially obtain damages from a local corn wet milling plant.

“Ademption” isn’t a doctrine often discussed outside of law school classrooms. But a recent case from the Iowa Supreme Court signals that it’s time for a refresher. Steinberg v. Steinberg, 2017 Iowa Sup.

Iowa SF 505, signed into law on May 9, 2017, authorizes tax-preferred “First-Time Homebuyer Savings Accounts” (FTHSA). These new accounts will be available beginning in tax year 2018.

The Iowa Legislature’s 2017 session drew to a close on April 22, 2017. For agriculture, the session was largely marked by the state’s revenue shortfall, which left tax cuts important to farmers on the table.

Update: The 2017 legislative session ended without passage of any legislation relating to the Beginning Farmer Tax Credit. As such, the changes detailed in this posting will occur January 1, 2018.

Last week, the Iowa Supreme Court considered its first case challenging an Iowa Department of Revenue’s (IDOR) assessment of corporate income tax since 2010.[i] In both cases, the taxpayers lost, but this time it was because the taxpayer did n

Today, Governor Branstad signed SF 447 into law. The new law, designed to curb damage awards in nuisance cases brought against responsible animal feeding operations, went into effect immediately.

Last year, many of us were surprised by an Iowa Court of Appeals decision that held that a single grazing horse was sufficient to establish a farm tenancy. Why did this matter?

Update: The 2017 Iowa Legislative Session ended on April 22, 2017. No water quality legislation was enacted.

A Polk County District Court judge has ruled that the Iowa Utilities Board properly acted within its discretion in determining that the Dakota Access pipeline would promote the “public convenience and necessity.” The court also found that the Boar

The Iowa Court of Appeals yesterday upheld a jury verdict awarding a brother more than $1.5 million in damages against his two sisters.

Last week, the Iowa Court of Appeals upheld a trial court’s order specifically enforcing a partition fence agreement between neighbors. The opinion illustrates that such an agreement does not necessarily preclude costly litigation.

The Iowa Supreme Court today issued a ruling favoring the drainage districts in three northwest Iowa counties in the high profile Des Moines Water Works nitrate litigation.

On February 10, 2017, Iowa Department of Revenue issued helpful documents to help preparers contend with nonconformity.