Yuska v. Iowa Department of Revenue

Case Type:
Case Status:
No. 16-6022 (8th Circuit, May 08,2017) Published
BAP for 8th Circuit affirmed ruling of bankruptcy court (N.D. Iowa - Cedar Rapids) granting defendant's motion for summary judgment. BAP agreed that under Iowa law, administrative prior determination barred cause of action and other argument under issue and claim preclusion. Debtor's motion to submit new evidence failed with absence of new evidence. BAP rejected argument first raised on appeal, as well as other frivolous arguments that debtor was not subject to tax because he wasn't citizen of U.S. or resident of Iowa, and that Iowa is not a state.
Procedural context:
Bankruptcy court granted defendant Iowa Department of Revenue's motion for summary judgment against plaintiff chapter 7 debtor. Debtor appealed to BAP for 8th Circuit.
Debtor filed chapter 13; case converted to chapter 7. Debtor sued Iowa Department of Revenue seeking judgment vacating department's tax assessments for tax years 2004-2013. Department answered, asserting defenses of issue and claim preclusion, among others. Debtor resided in Iowa for years in question, and received income, but did not pay income taxes. Debtor either did not reside in Iowa or the U.S. or disclaimed citizenship and disputed that Iowa was a state. Debtor had previously challenged assessments in administrative law proceeding where administrative law judge rejected all arguments.
Saladino, Kressel, Nail

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