United States Supreme Court

FITZGERALD v. RACING ASS'N OF CENT. IOWA, 02-695

Read FITZGERALD v. RACING ASS'N OF CENT. IOWA, 02-695
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Iowa's differential tax rate, distinguishing between adjusted revenues from slot machines at racetracks and revenues from riverboat slot machines, does not violate the Equal Protection Clause under a rational basis analysis.

Appellate Information

Decided 06/09/2003
Published 06/09/2003

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