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FITZGERALD v. RACING ASSN. OF CENTRAL IOWA
https://www.law.cornell.edu/supremecourt/text/02-695
MICHAEL FITZGERALD, TREASURER OF IOWA, PETITIONER v. RACING ASSOCIATION OF CENTRAL IOWA et al. on writ of certiorari to the supreme court of iowa [June 9, 2003] Justice Breyer delivered the opinion of the Court. Iowa taxes adjusted revenues from slot machines on excursion riverboats at a maximum rate of 20 percent. Iowa Code §99F.11 (2003).
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 …
https://supreme.justia.com/cases/federal/us/539/103/
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 (2003) Opinions Audio & Media Syllabus Case Opinions Audio & Media Syllabus Case OCTOBER TERM, 2002 Syllabus FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA ET AL. CERTIORARI TO THE SUPREME COURT OF IOWA No. 02-695. Argued April 29, 2003-Decided June 9,2003
FITZGERALD v. RACING ASSN. OF CENTRAL IOWA
https://caselaw.findlaw.com/us-supreme-court/539/103.html
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 | Casetext ...
https://casetext.com/case/fitzgerald-v-racing-assn-of-central-iowa
Iowa Code § 99F.11 (2003). Iowa law provides for a maximum tax rate of 36 percent on adjusted revenues from slot machines at racetracks. §§ 99F.4A (6), 99F.11. The Iowa Supreme Court held that this 20 percent/36 percent difference in tax rates violates the Federal Constitution's Equal Protection Clause, Amdt. 14, § 1. 648 N.W.2d 555 (2002).
FITZGERALD, TREASURER OF IOWA v. RACING …
https://www.law.cornell.edu/supremecourt/text/539/103
FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA ET AL. Supreme Court 539 U.S. 103 FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA ET AL. No. 02-695. Supreme Court of United States. Argued April 29, 2003. Decided June 9, 2003.
Fitzgerald v. Racing Association of Central Iowa, 539 U.S.
https://www.quimbee.com/cases/fitzgerald-v-racing-association-of-central-iowa
Fitzgerald v. Racing Association of Central Iowa United States Supreme Court 539 U.S. 103 (2003) Facts Iowa enacted a statute that permitted casinos to operate slot machines. The resulting revenue was subject to taxation, but tax rates differed based on the type of casino involved.
Racing Assn. Central Iowa v. Fitzgerald, 648 N.W.2d 555
https://casetext.com/case/racing-assn-central-iowa-v-fitzgerald
Iowa Code § 99F.11 (1). The riverboats are taxed at the rate of five percent on the first one million dollars of adjusted gross receipts, at the rate of ten percent on the next two million dollars of adjusted gross receipts, and at the rate of twenty percent on any amount of adjusted gross receipts over three million dollars. Id. § 99F.11.
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103, 123 S. Ct ...
https://www.courtlistener.com/opinion/130147/fitzgerald-v-racing-assn-of-central-iowa/?page=3
FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA ET AL. No. 02-695. Supreme Court of United States. Argued April 29, 2003. Decided June 9, 2003. CERTIORARI TO THE SUPREME COURT OF IOWA. *104 BREYER, J., delivered the opinion for a unanimous Court. Thomas J. Miller, Attorney General of Iowa, argued the cause for petitioner.
{{meta.fullTitle}} - Oyez
https://www.oyez.org/cases/2000-2009/2002/2002_02_695
Michael Fitzgerald, Treasurer of Iowa Respondent Racing Association of Central Iowa Docket no. 02-695 Decided by Rehnquist Court Lower court Iowa Supreme Court Citation 539 US 103 (2003) Argued Apr 29, 2003 Decided Jun 9, …
Fitzgerald v. Racing Association of Central Iowa - Case …
https://lawaspect.com/case-fitzgerald-v-racing-association-of-central-iowa/
Racing Association of Central Iowa William H. Rehnquist: I have the opinion of the Court to announce in two cases. The first is 02-695, Fitzgerald versus the Racing Association of Central Iowa. Iowa tax has adjusted revenues from slot machines at racetracks had graduated rates with a maximum rate of 36%.
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