Fitzgerald v. Racing Assn. of Central Iowa

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the Equal Protection Clause does not prohibit Iowa's differential tax rate favoring the intrastate racetrack over the intrastate riverboat gambling industry
• holding that the Equal Protection Clause does not prohibit Iowa’s differential tax rate favoring the intrastate racetrack over the intrastate riverboat gambling industry
• holding that the Equal Protection Clause does not prohibit Iowa’s differential tax rate favoring the intrastate racetrack over the intrastate riverboat gambling industry
• holding that Iowa statutes taxing riverboat slot machines at 20 percent rate but racetrack slot machines at 36 percent rate did not violate equal protection by treating businesses differently
• deciding a constitutional claim in favor of the State after a motion for summary judgment
• concluding a lower tax rate for riverboat slot machine revenue was rationally related to “encourag[ing] the economic development of river communities”

Source: CourtListener parenthetical corpus (CC0).