Welcome to the Department of Justice, Iowa Attorney General Tom Miller

For immediate release - Tuesday, April 6, 2004.

Contact Bob Brammer - 515-281-6699.

State Again Appeals Iowa Supreme Court RACI Ruling to U.S. Supreme Court

Attorney General 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 case.

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 U.S. decision."

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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