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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).
Racing Assn. Central Iowa v. Fitzgerald, 648 N.W.2d 555
https://casetext.com/case/racing-assn-central-iowa-v-fitzgerald
Racing Assn. of Central Iowa v. Fitzgerald. When this case was initially before our court, we held that a statute taxing gross gambling receipts… Fitzgerald v. Racing Assn. of Central Iowa. Pp. 106-110. 648 N.W.2d 555, reversed and remanded. Thomas J. Miller, Attorney General of Iowa, argued the…
Racing Assn. of Central Iowa v. Fitzgerald, 675 N.W.2d 1
https://casetext.com/case/racing-assn-of-central-iowa-v-fitzgerald
In Racing Association of Central Iowa v. Fitzgerald (RACI), 675 N.W.2d 1, 15–16 (2004), we held that a statute taxing gross gambling receipts from racetracks at a rate nearly twice the rate imposed on gross gambling receipts from riverboats violated the Iowa equal protection clause. Summary of this case from King v.
Fitzgerald v. Racing Assn. of Central Iowa, 539 U.S. 103 (2003)
https://supreme.justia.com/cases/federal/us/539/103/
106 FITZGERALD v. RACING ASSN. OF CENTRAL IOWA. cent tax rate difference that it created violated the Federal Constitution's Equal Protection Clause, Arndt. 14, § 1. The State District Court upheld the statute. The Iowa Supreme Court disagreed and, by a …
RACING ASSOCIATION OF CENTRAL IOWA v. FITZGERALD
https://caselaw.findlaw.com/ia-supreme-court/1275544.html
Dubuque Racing Association and Iowa West Racing Association operate racetracks in Dubuque and Council Bluffs, Iowa, respectively. Iowa Greyhound Association is an organization of greyhound owners that races at Dubuque Greyhound Park in Dubuque and at Bluffs Run in Council Bluffs. 1 The Racetracks sued the Treasurer of the State of Iowa (the ...
RACING ASSOCIATION OF CENTRAL IOWA v. FITZGERALD
https://caselaw.findlaw.com/ia-supreme-court/1313256.html
See Racing Ass'n v. Fitzgerald, 648 N.W.2d 555, 562 (Iowa 2002) (reversing district court's summary judgment for the State) [hereinafter “RACI” ]. On certiorari to the United States Supreme Court, that part of our decision holding the statute violated the Equal Protection Clause of the United States Constitution was reversed. See Fitzgerald v.
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
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, 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.
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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