immediate release - Tuesday, April 6, 2004.
Bob Brammer - 515-281-6699.
State Again Appeals Iowa Supreme Court RACI Ruling to U.S.
Tom Miller filed a petition
today with the U.S. Supreme Court, for the second time asking the nation's
top court to overrule a decision by the Iowa Supreme Court in the RACI
Miller said: "Our position is very simple: When the U.S. Supreme Court unanimously
reversed the Iowa Supreme Court the first time, on June 9, 2003, it sent
the matter back to the Iowa Court for 'further proceedings not inconsistent
with this opinion' (the U.S. Supreme Court decision.) The latest Iowa
Supreme Court decision, on Feb. 3, 2004, is indeed inconsistent with the
The Iowa Supreme Court applied the Iowa Constitutional equal protection provision
- but used the federal equal protection standard and analysis. In a confrontation
with the U.S. Supreme Court, the sharply-divided Iowa Court then rejected
as "illogical," "insufficient" and lacking support either "in the record"
or "common knowledge" the rational bases expressly found by the U.S. Supreme
Court under the same standard and analysis.
Miller said: "We argue that the Iowa Supreme Court decision violated the U.S.
Supreme Court mandate, by rejecting the several specific rational bases
expressly found by the U.S. Court to support the differential tax rate
under federal equal protection analysis. The Iowa Supreme Court applied
the same federal principles set forth in the U.S. Supreme Court opinion,
but it simply disagreed with the U.S. Supreme Court conclusions. That
violates the mandate issued by the nation's top court in remanding the
case to the Iowa Court."
Click here for PDF version of the State's Petition
for Cert in this RACI case.
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