Legal Opinion
Iowa West Racing Ass'n v. Iowa Racing & Gaming Commission
Supreme Court of Iowa
Decided May 28, 1998No. 96-1861PublishedCited by 7 opinions
1Opinion of the Court
CARTER, Justice.
This is the second appeal in the present controversy. In the initial appeal, this court affirmed the district court’s chapter 17A judicial review order establishing the legal obligation of the Iowa Racing and Gaming Commission (racing commission) to refund a portion of a tax paid under protest. Iowa West Racing Ass’n v. Iowa Racing & Gaming Comm’n, 546 N.W.2d 898 (Iowa 1996). The party to whom the tax refund was determined to be owing in the prior judicial review action was Iowa West Racing Association d/b/a Bluffs Run (Bluffs Run), a licensed gambling facility. After the…
2Cases cited4 opinions
- Wilson v. CorbinSupreme Court of Iowa · 1950
- Anderson v. W. Hodgeman & Sons, Inc.Supreme Court of Iowa · 1994
- Iowa West Racing Ass'n v. Iowa Racing & Gaming CommissionSupreme Court of Iowa · 1996
- Soo Line Railroad v. Iowa Department of TransportationSupreme Court of Iowa · 1993
3Cited by7 opinions
- State of Iowa v. Sayvon Andre ProppsSupreme Court of Iowa · 2017
- O'Hara v. State, Iowa Department of General ServicesSupreme Court of Iowa · 2002
- Amended August 21, 2017 State of Iowa v. Sayvon Andre ProppsSupreme Court of Iowa · 2017
- In the Matter of the Estate of Jerrold Wanek Jaysen McCleary, Claimant-Appellant v. Douglas Gulling, of the Estate of Jerrold WanekCourt of Appeals of Iowa · 2015
- Iowa West Racing Ass'n v. Iowa Racing & Gaming CommissionSupreme Court of Iowa · 1998
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