Case Summary
In 1994, Iowa enacted legislation to help the gambling industry
generate more revenue. The law allowed racetracks to operate
slot machines, but taxed racetracks at a higher rate than
riverboat casinos. Respondent brought suit arguing that the
taxing portion of the statute violated the equal protection
clauses of both the state and federal constitutions because
racetracks and riverboats are similarly situated entities. The
court found no violation because the state could have a
legitimate interest in promoting the riverboat industry and the
economy of river towns. The Iowa Supreme Court reversed and held
that the main activities of riverboats and racetracks are
similarly situated and as such, the legislation violated the
equal protection clause. The opinion of the Iowa Supreme Court
is found at 648 N.W.2d 555.
To see the opinion of the lower court, click here.
PREDICTED OUTCOME
ACTUAL OUTCOME
Forecasting Model
Expert One
Expert Two
Expert Three
5-4 to Reverse
9-0 to Reverse
8-1 to Reverse
n/a
9-0 to Reverse
VOTING TO REVERSE
Rehnquist O'Connor Scalia Kennedy Thomas
Rehnquist Stevens O'Connor Scalia Kennedy Souter Thomas Ginsburg Breyer
Rehnquist O'Connor Scalia Kennedy Souter Thomas Ginsburg Breyer
Rehnquist Stevens O'Connor Scalia Kennedy Souter Thomas Ginsburg Breyer