(September 18, 2017, 9:39 AM EDT) -- DES MOINES, Iowa — The Iowa Department of Revenue and an Iowa trial court misapplied the law when they denied a request for a partial refund of inheritance taxes following a Family Settlement Agreement (FSA) that was made in good faith and not for the purpose of avoiding taxes, an Iowa appeals panel ruled Sept. 13 (Beverly Gardiner Nance v. Iowa Department of Revenue, No. 16-1974, Iowa App., 2017 Iowa App. LEXIS 930)....