Legal Opinion
Fitzgerald v. Racing Assn. of Central Iowa
Supreme Court of the United States
Decided June 9, 2003No. 02-695PublishedCited by 138 opinions
1Opinion of the CourtJustice Breyer
Iowa taxes adjusted revenues from slot machines on excursion riverboats at a maximum rate of 20 percent. 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). We disagree and reverse the Iowa Supreme Court’s determination.
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Before 1989, Iowa permitted only one form of gambling— parimutuel betting at…
2Cases cited11 opinions
- Michigan v. LongSupreme Court of the United States · 1983
- Loving v. VirginiaSupreme Court of the United States · 1967
- Nordlinger v. HahnSupreme Court of the United States · 1992
- United States Railroad Retirement Board v. FritzSupreme Court of the United States · 1981
- Pennsylvania v. MunizSupreme Court of the United States · 1990
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3Cited by138 opinions
- State v. BrueggerSupreme Court of Iowa · 2009
- Armour v. City of IndianapolisSupreme Court of the United States · 2012
- Varnum v. BrienSupreme Court of Iowa · 2009
- Racing Ass'n of Central Iowa v. FitzgeraldSupreme Court of Iowa · 2004
- Newark Cab Association v. City of NewarkCourt of Appeals for the Third Circuit · 2018
133 more not listed; retrieve them via the Exa API.