Opinion ID: 1584853
Heading Depth: 2
Heading Rank: 4

Heading: Tax Consequences

Text: Finally, Connie argues the court of appeals erred by not consider[ing] the tax consequences to each party caused by [an] equitable lien and interest award. Indeed, tax consequences are among the litany of things a court shall consider when dividing marital property. See Iowa Code § 598.21(1)(j); see also In re Marriage of Hogeland, 448 N.W.2d 678, 680-81 (Iowa Ct.App.1989) (holding income tax consequences of sale should have been considered by trial court where payment of lump sum of cash to wife would in all probability require liquidation of capital assets). However, Connie did not raise this issue before the district court, the court of appeals, or herein with much specificity, despite Jody's request for interest and security in all courts. Connie therefore failed to preserve this issue for our review or has waived it. See DeVoss v. State, 648 N.W.2d 56, 63 (Iowa 2002) (holding we will not consider a substantive or procedural issue for the first time on appeal, even though such issue might be the only ground available to uphold a district court ruling).