Opinion
No. 16-1322
04-19-2017
IOWA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. Richard Edward WALBAUM, Defendant-Appellant.
Richard E. Walbaum, Fairfield, appellant pro se. Thomas J. Miller, Attorney General, and Laurie Heron McCown, Assistant Attorney General, for appellee department.
DECISION WITHOUT PUBLISHED OPINION
Affirmed.