Appeal from the Iowa District Court for Harrison County, G.C. Abel, Judge.
The Iowa Department of Revenue seeks further review of the decision of the court of appeals reversing the district court’s order on judicial review affirming the final order of the Director of the Iowa
Department of Revenue denying the petitioners’ claims for a refund on previously paid estate taxes, interest, and penalties. DECISION OF COURT OF APPEALS VACATED; DISTRICT COURT JUDGMENT AFFIRMED.
Appeal from the Iowa District Court for Winnebago County, Christopher C. Foy, Judge.
Employee in workers’ compensation case seeks further review of court of appeals’ decision regarding assessment of costs. DECISION OF COURT OF APPEALS REVERSED IN PART AND AFFIRMED IN PART; DISTRICT COURT JUDGMENT REVERSED, AND CASE REMANDED.
