Opinion

Qwest Corporation v. Iowa State Board of Tax Review

  • 829 N.W.2d 550
  • 2013 Iowa Sup. LEXIS 38
  • 2013 WL 1490468
Court
Supreme Court of Iowa
Filed
Apr 12, 2013
Status
Published
Author
Waterman
On the bench
Mansfield, Waterman, Appel
Cited by
16 cases
Authority
More cited than 13.5%

"[In RACI ,] we made clear that actual proof of an asserted justification was not necessary, but the court would not simply accept it at face value and would examine it to determine whether it was credible as opposed to specious."

How later courts described this case

  • "[In RACI ,] we made clear that actual proof of an asserted justification was not necessary, but the court would not simply accept it at face value and would examine it to determine whether it was credible as opposed to specious."
  • assuming equal protection plaintiffs were similarly situated because their claims failed on the merits

Written by the judges who cited it.

The opinion

WATERMAN, Justice

(concurring specially).

I concur in the majority’s well-reasoned decision in all respects but one. The majority misses the opportunity to expressly overrule Racing Ass’n of Central Iowa v. Fitzgerald (RACI II), 675 N.W.2d 1 (Iowa 2004). I reiterate my call to expressly overrule RACI II as plainly erroneous for the reasons set forth in my special concurrence in King v. State, 818 N.W.2d 1 , 43 n. 28 (Iowa 2012) (Waterman, J., concurring).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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