Bruce Baker is a member of the firm's Tax, Estate Planning, and Employee Benefits and Business, Finance, and Real Estate Departments. His practice includes tax dispute representation, IRS administrative practice, federal, state, and local tax litigation involving income, estate, sales and use, and property taxes. Bruce regularly represents clients in estate and transactional tax planning, including structuring tax-deferred exchanges to minimize federal, state, and local taxes.
Prior to joining Nyemaster Goode, Bruce was a trial attorney with the Office of Chief Counsel, Internal Revenue Service. Bruce holds a Certified Public Accountant certificate (Iowa 1982).
Significant Cases
Sherwin-Williams, Inc. v. Iowa Dept. of Revenue, 789 N.W. 2d 417 (Iowa 2010). Iowa Supreme Court held that machinery and equipment used in Sherwin-Williams retail store operations qualified for manufacturing machinery and equipment sales tax exemption.
AOL, LLC v. Iowa Dept. of Revenue, 771 N.W. 2nd 404 (Iowa 2009). Iowa Supreme Court held that communication services provided by internet service provider were interstate in nature and not subject to Iowa sales tax.
Gen. Motors Acceptance Corp. v. Polk County, No. CV5045 (Iowa Dist. Ct. July, 2006). Struck down Iowa's loan agency tax as unconstitutional and awarded refund of approximately $1.6 million of overpaid tax.
In re Dexter Co., No. 04DORFC014 (Iowa Dept. of Revenue July 31, 2006). Successful result holding that mold making machinery was exempt as machinery directly and primarily used in processing.
Ralston v. Fareway Stores, No. CV5913 (Iowa Dist. Ct. July 11, 2006). District Court concluded that pallet repair and recycling system was exempt from Iowa sales tax as machinery directly used in recycling waste products.
Eaton Corp. v. Bd. of Review of Fremont County, No. EQ-CV023600 (Iowa Dist. Ct. June 19, 2006). District court reduced assessed value of manufacturing facility by approximately $2.2 million.
In re Williams Telecomms. Co., No. 857 (Iowa Bd. of Tax Review 2003). Successful decision resulting in a substantial narrowing of the definition of "taxable use" in Iowa.
In re Parker Hannifin Corp., No. 871 (Iowa State Bd. of Tax Review 2003). Board declined to follow Department of Revenue's restrictive interpretation of machinery and equipment for Iowa sales tax exemption purposes.
Gateway Ctr., Ltd. v. Bd. of Review of City of Ames, No. EQ-CV039901(Iowa Dist. Ct. 2002). Assessed value of large hotel/convention center was reduced by approximately $2.7 million.
Holland Bros. Constr. Co. v. Iowa State Bd. of Tax Review, 611 N.W.2d 495 (Iowa 2000). Iowa Supreme Court invalidated longstanding rule of Iowa Department of Revenue defining "casual sale" for Iowa sales tax purposes.
Estate of Ballard v. Comm'r, 85 TC 300 (1985). Case of first impression concerning qualification of Canadian income tax for the U.S. estate tax foreign death tax credit.
Speeches & Publications
The American Bar Association Property Tax Deskbook, Iowa Chapter (ABA 1st - 14th eds.).
Bruce is a frequent speaker on various tax topics, including state and local taxes, federal tax controversies, and tax deferred exchange planning. Bruce co-presented with Bobby L. Burgner, Esq., General Electric Co., a speech entitled Conflicts in Conformity at the Georgetown University 29th Annual Advanced State and Local Tax Institute.
Special Recognition
The Best Lawyers in America, Tax Law, 2005-2012
Lawyer of the Year - Tax Law, 2011
Great Plains Super Lawyers, Tax, 2009-11
Martindale-Hubbell Rating
AV® Preeminent
Associations & Affiliations
American Bar Association
Administrative Practice Committee, Section of Taxation
Section of Real Property, Probate and Trust Law
Iowa State Bar Association
Section of Taxation
Taxation Council, 1998-2000
Co-Chair, Iowa Tax Legislation Committee, 1994-1997
Polk County Bar Association
American Institute of Certified Public Accountants
Iowa Society of Certified Public Accountants
Federal Taxation Committee
National Diocesan Attorneys Association
Professional Experience
Trial Attorney, Office of Chief Counsel, Internal Revenue Service, 1982-1986
Community Involvement
Board of Directors, Iowa Taxpayer's Association, 2007-present
Board of Directors, Riverfront YMCA, 1992-1998
Board Chair, Riverfront YMCA, 1996-1998
Board of Directors, Greater Des Moines YMCA, 1996-1998
Board of Education, St. Augustin's School, 1995-1998
Greater Des Moines Leadership Institute, Class of 1995-96
Tax and Intergovernmental Relations Focus Group, Greater Des Moines Chamber of Commerce
Board of Directors, Heritage Club, Greater Des Moines YMCA, 2003-present
Catholic Tuition Organization, Diocese of Des Moines Board of Directors, 2006-present