# Qwest Corporation v. Iowa State Board of Tax Review

> Supreme Court of Iowa · April 12, 2013 · 829 N.W.2d 550

URL: https://www.frixlaw.com/law-library/cases/9880317

## Case

- **Full name:** QWEST CORPORATION, Appellee, v. IOWA STATE BOARD OF TAX REVIEW, Appellant
- **Court:** Supreme Court of Iowa
- **Decided:** April 12, 2013
- **Citations:** 829 N.W.2d 550; 2013 Iowa Sup. LEXIS 38; 2013 WL 1490468
- **Precedential status:** Published
- **Opinion:** Concurrence by Waterman
- **Judges:** Mansfield, Waterman, Appel
- **Cited by:** 16 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9880317

## Opinion text

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).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9880317. Public record. Not legal advice.