DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

166022P.pdf   05/08/2017  David Yuska  v.  Iowa Department of Revenue
   U.S. Court of Appeals Case No:  16-6022
   U.S. Bankruptcy Court for the Northern District of Iowa - Cedar Rapids   
   [PUBLISHED] [Kressel, Author, with Saladino, Chief Judge, and Nail, 
   Bankruptcy Judge] 
   Bankruptcy Appellate Panel. The bankruptcy court did not err in denying 
   debtor's motion to file newly discovered evidence; the bankruptcy court 
   did not err in concluding certain of debtor's arguments were barred by the 
   doctrine of claim preclusion and that other arguments were barred by the 
   doctrine of collateral estoppel; the Iowa Supreme Court has repeatedly 
   rejected claims that the Iowa income statute is unconstitutional; Iowa is 
   a state.