Legal Opinion
Qwest Corporation v. Iowa State Board of Tax Review
Supreme Court of Iowa
Decided April 12, 2013No. 11–1543Published
1Opinion of the Court
IN THE SUPREME COURT OF IOWA No. 11–1543 Filed April 12, 2013 QWEST CORPORATION, Appellee, vs. IOWA STATE BOARD OF TAX REVIEW, Appellant. Appeal from the Iowa District Court for Polk County, Joel D. Novak, Judge. The State appeals from a judgment in a judicial review proceeding finding that the disparate tax treatment of the personal property of incumbent local exchange carriers, as contrasted with that of competitive long distance companies and wireless providers, violates the equal protection clause of the Iowa Constitution. DISTRICT COURT JUDGMENT REVERSED AND CASE REMANDED. Thomas J.…
2Cases cited37 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Eastman Kodak Co. v. Image Technical Services, Inc.Supreme Court of the United States · 1992
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Armour v. City of IndianapolisSupreme Court of the United States · 2012
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