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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 | FindLaw
https://caselaw.findlaw.com/us-supreme-court/539/103.html
Racing Assn. Central Iowa v. Fitzgerald, 648 N.W.2d 555
https://casetext.com/case/racing-assn-central-iowa-v-fitzgerald
Racing Assn. Central Iowa v. Fitzgerald Download PDF Check Treatment Summary reversing district court's summary judgment for the State Summary of this case from Racing Assn. of Central Iowa v. Fitzgerald See 2 Summaries Opinion No. 54 / 01-0011. Filed June 12, 2002. Appeal from the Iowa District Court for Polk County, SCOTT D. ROSENBERG, Judge.
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 | Casetext ...
https://casetext.com/case/fitzgerald-v-racing-assn-of-central-iowa
Respondents, a group of racetracks and an association of dog owners, brought this lawsuit in state court challenging the 1994 legislation on the ground that the 20 percent/36 percent tax rate difference that it created violated the Federal Constitution's Equal Protection Clause, Amdt. 14, § 1. The State District Court upheld the statute.
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 (2003)
https://supreme.justia.com/cases/federal/us/539/103/
Respondents, racetracks and a dog owners' association, filed a state-court suit challenging the law on the ground that the 20 percent/36 percent tax rate difference violated the Equal Protection Clause, U. S. Const., Arndt. 14, § 1. The District Court upheld the statute, but the Iowa Supreme Court reversed. Held: 1.
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%.
Fitzgerald v. Racing Association of Central Iowa
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.
FITZGERALD V. RACING ASSN. OF CENTRAL IOWA
https://www.law.cornell.edu/supct/html/02-695.ZS.html
Detroit Timber & Lumber Co ., 200 U.S. 321, 337. SUPREME COURT OF THE UNITED STATES FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA et al. CERTIORARI TO THE SUPREME COURT OF IOWA No. 02—695. Argued April …
FITZGERALD V. RACING ASSN. OF CENTRAL IOWA
https://www.law.cornell.edu/supct/html/02-695.ZO.html
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 …
FITZGERALD v. RACING ASSOCIATION OF CENTRAL IOWA
https://www.casemine.com/judgement/us/59147a19add7b0493440410c
FITZGERALD v. RACING ASSOCIATION OF CENTRAL IOWA Sup. Ct. Iowa. Certiorari granted. Brief of petitioner is to be filed with the Clerk and served upon opposing counsel on or before 3 p.m., Monday, March 3, 2003. Brief of respondents is to be filed with the Clerk and served upon opposing counsel on or before 3 p.m., Wednesday, April 2, 2003.
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