Dickinson, Mackaman, Tyler & Hagen, P.C.

Dickinson, Mackaman, Tyler & Hagen, P.C. is a general practice law firm in Des Moines, Iowa. Our attorneys provide a full range of legal and business counseling services to a client base that includes large corporations, small businesses, governmental entities and not-for-profit organizations with interests in Iowa.

After years of confusion about whether grain bins are subject to sales tax, this past legislative session the Iowa legislature clarified that grain bins are exempt from sales tax. In doing so, the Iowa legislature—likely unknowingly—increased the complexity of sales tax compliance for construction contractors. Although the new legislation achieves its ultimate goal of exempting from sales tax grain bins used by farmers and manufacturers, the Iowa legislature should have taken a different approach in…
Previously, I discussed that trade wars and wet weather conditions have generated uncertainty in the agricultural industry.  Since the publication of my last blog, projections for direct farm payments have soared.  Now, ag economists are predicting that direct farm payments will be at the highest levels in a decade.  Furthermore, unprecedented wet weather has led to more than $1 billion in insurance claims for acres that farmers were prevented from planting.  It is projected…
Previously, I discussed that trade wars and wet weather conditions have generated uncertainty in the agricultural industry.  Since the publication of my last blog, projections for direct farm payments have soared.  Now, ag economists are predicting that direct farm payments will be at the highest levels in a decade.  Furthermore, unprecedented wet weather has led to more than $1 billion in insurance claims for acres that farmers were prevented from planting.  It is projected…
It was a night of art, music, food, and fun at the 7th Annual Artists on Display Open House held on June 28th at the Dickinson Law offices in downtown Des Moines. Approximately 200 guests attended the event which featured live music by John Krantz, food and drinks by The Tangerine Food Company, and numerous works of art on display by 13 talented Iowa artists (artists Megan and Greg Culver, pictured).  Highlighting both modern and…
Each year in law schools across the country a handful of brave students accept the challenge to take a course in Administrative Law. For a couple of weeks they will struggle with the rules of a doctrine commonly known as Auer deference. This year several law professors no doubt held their breath as the United States Supreme Court dealt with potentially eliminating the doctrine in a case involving a Vietnam veteran, the Veteran’s Administration (VA),…
Payment card system breaches can cause millions of dollars in damages. Consumer losses are generally minimal, because Regulation E obliges card issuing banks to generally reimburse consumers for fraud. There are nevertheless millions of dollars of damages associated with responding to payment card breaches in the form of fraud reimbursements and card re-issuance costs. These damages are apportioned among the various banks and card networks involved in processing credit and debit card payments. That was the…
Payment card system breaches can cause millions of dollars in damages. Consumer losses are generally minimal, because Regulation E obliges card issuing banks to generally reimburse consumers for fraud. There are nevertheless millions of dollars of damages associated with responding to payment card breaches in the form of fraud reimbursements and card re-issuance costs. These damages are apportioned among the various banks and card networks involved in processing credit and debit card payments. That was the…
Payment card system breaches can cause millions of dollars in damages. Consumer losses are generally minimal, because Regulation E obliges card issuing banks to generally reimburse consumers for fraud. There are nevertheless millions of dollars of damages associated with responding to payment card breaches in the form of fraud reimbursements and card re-issuance costs. These damages are apportioned among the various banks and card networks involved in processing credit and debit card payments. That was the…
Members of Dickinson Law place an emphasis on staying active and exploring the Greater Des Moines area through summer group bike rides on local trails. Pictured wearing their new Dickinson cycling gear at The Chicken eatery along the Great Western Trail are, back row: David Gonzales, Will Reasoner, Ted Craig, Melissa Schilling, Brad Kruse, Cody Edwards. Front row: Grace Bogart, Rachel Soderstrum.…
Members of Dickinson Law place an emphasis on staying active and exploring the Greater Des Moines area through summer group bike rides on local trails. Pictured wearing their new Dickinson cycling gear at The Chicken eatery along the Great Western Trail are, back row: David Gonzales, Will Reasoner, Ted Craig, Melissa Schilling, Brad Kruse, Cody Edwards. Front row: Grace Bogart, Rachel Soderstrum.…