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FITZGERALD v. RACING ASSN. OF CENTRAL IOWA

No. 02-695.

539 U.S. 103 (2003)

FITZGERALD, TREASURER OF IOWA v. RACING ASSOCIATION OF CENTRAL IOWA ET AL.

Supreme Court of United States.

Decided June 9, 2003.

Attorney(s) appearing for the Case

Thomas J. Miller, Attorney General of Iowa, argued the cause for petitioner. With him on the briefs were Julie F. Pottorff, Deputy Attorney General, and Jeffrey D. Farrell and Jean M. Davis, Assistant Attorneys General.

Kent L. Jones argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Olson, Assistant Attorney General O'Connor, David English Carmack, and Judith A. Hagley.

Mark McCormick argued the cause for respondents. With him on the brief were Thomas L. Flynn, Edward M. Mansfield, Stephen C. Krumpe, and Lawrence P. McLellan.*

BREYER, J., delivered the opinion for a unanimous Court.

JUSTICE BREYER delivered the opinion of the Court.

Iowa taxes adjusted revenues from slot machines on excursion riverboats at a maximum rate of 20 percent. Iowa Code § 99F.11 (2003). Iowa law provides for a maximum tax rate of 36 percent on adjusted revenues from slot machines at racetracks. §§ 99F.4A(6), 99F.11. The Iowa Supreme Court held that this 20 percent/36 percent difference in tax rates violates the...

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