Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of Revenue

How courts have described this case

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

• characterizing a tax that changed depending on the producer’s geographic region was a “variable tax rate”
• assuming without deciding that “LSCP has identified a class of similarly situated taxpayers subjected to allegedly different treatment”
• assuming without deciding the two proffered groups were similarly situated for the purposes of an equal protection claim
• assuming without deciding for purposes of the analysis that the plaintiff was similarly situated
• “[T]he fit between the means chosen by the legislature and its objective need only be rational, not perfect.”
• “[W]e ensure uniform operation under the Iowa Constitution by reviewing economic legislation— which includes tax statutes—under a rational basis test.”

Source: CourtListener parenthetical corpus (CC0).