Nyemaster Goode, P.C.

Bruce W. Baker

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, federal, state, and local tax litigation involving income, estate, sales and use, and property taxes. Bruce regularly assists clients with estate and wealth transfer planning, charitable giving, and structuring tax-deferred exchanges.

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).


 Martindale-Hubbell, AV® Preeminent 

Best Lawyers Award Badge

Best Lawyers Award Badge

The Best Lawyers in America®, Lawyer of the Year, Litigation and Controversy - Tax, Des Moines, 2013

The Best Lawyers in America®, Lawyer of the Year, Tax Law, Des Moines, 2011

The Best Lawyers in America®: Litigation & Controversy - Tax; Tax Law, 2005-2020

Best Lawyers Award Badge

Great Plains Super Lawyers, Tax, 2009-2019

Professional and Community 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

National Association of Property Tax Attorneys

American Institute of Certified Public Accountants

Iowa Society of Certified Public Accountants

National Diocesan Attorneys Association

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 1995-1996

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

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University of Iowa (B.B.A., with distinction, 1978)

University of San Diego (J.D., cum laude, 1982)

Certified Public Accountant, Iowa, 1982

Bar Admissions

Illinois, 1982

Iowa, 1987

Admitted to practice in all state and federal courts in Iowa and the United States Tax Court.

Professional Experience

Trial Attorney, Office of Chief Counsel, Internal Revenue Service, 1982-1986

Significant Cases

CNH Industrial America, LLC v. Iowa Dept. of Revenue, No. 55265 (Iowa Dist. Ct. 2018).  District Court reversed the Director’s denial of sales tax refund claim on manufacturer’s purchase of supplies and materials used in producing prototypes, holding that the Director’s position was illogical, irrational and wholly unjustifiable.

Bass v. JC Penney, 880 N.W. 2d 751 (Iowa 2016). Successfully defended retailer against plaintiffs’ class action claim that retailer unlawfully charged Iowa sales tax on shipping and handling charges.  Iowa Supreme Court held that Iowa’s Streamlined Sales and Use Tax Act (SSUTA) did not establish a statutory cause of action against the retailer and that the plaintiffs’ non SSUTA claims were not viable.  

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.

Wild Rose Clinton, LLC v. City of Clinton, No. 11-102-0419 (Iowa Property Assessment Appeal Bd. Nov. 28, 2012). PAAC held that actual value of casino was $19.2 million, instead of $27.6 million as the assessor contended.

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 and Publications

The American Bar Association Property Tax Deskbook, Iowa Chapter (ABA 1st - 18th 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.

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