Legal Opinion
Iowa West Racing Ass'n v. Iowa Racing & Gaming Commission
Supreme Court of Iowa
Decided April 17, 1996No. 95-151PublishedCited by 4 opinions
1Opinion of the Court
HARRIS, Justice.
The legislature enacted a series of tax set-asides, allowing gaming enterprises to retain portions of tax revenues to be used by them for retiring debt obligations. The question here is whether one of these entitlements applied for the 1992 racing season of the plaintiff gaming enterprise. The answer is yes and we thus affirm a trial court judgment so holding.
Plaintiff Iowa West Racing Association (Bluffs Run) is a dog racing facility duly licensed by the Iowa racing and gaming commission (IRGC) for operation in Council Bluffs, Iowa. Defendant IRGC is the state agency charged…
2Cases cited4 opinions
- Foods, Inc. v. Iowa Civil Rights CommissionSupreme Court of Iowa · 1982
- Consolidated Freightways Corp. of Del. v. NicholasSupreme Court of Iowa · 1965
- American Asbestos Training Center, Ltd. v. Eastern Iowa Community CollegeSupreme Court of Iowa · 1990
- Citizens' Aide/Ombudsman v. MillerSupreme Court of Iowa · 1996
3Cited by4 opinions
- Iowa Comprehensive Petroleum Underground Storage Tank Fund Board v. Mobil Oil Corp.Supreme Court of Iowa · 2000
- State Ex Rel. Miller v. Midwest Pork, L.C.Supreme Court of Iowa · 2001
- Iowa West Racing Ass'n v. Iowa Racing & Gaming CommissionSupreme Court of Iowa · 1998
- Iowa West Racing Ass'n v. Iowa Racing & Gaming CommissionSupreme Court of Iowa · 1998