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10 Iowa opinions name it 1 courts 1895–2017 0 in the last five years
The cases below were cited by Iowa courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
City of Waterloo v. Seldengreen2 sentences2017See Qwest, 829 N.W.2d at 555 . “[T]he fit between the means chosen by the legislature and its objective need only be rational, not perfect.” LSCP, 861 N.W.2d at 859 ; accord Qwest, 829 N.W.2d at 555 ; City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). 2015See City of Coralville, 750 N.W.2d at 530–31; City of Waterloo v. Selden, 251 N.W.2d 506 , 508–09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”); Cook v. Dewey, 233 Iowa 516, 519 , 10 N.W.2d 8, 10 (1943) (“The constitution requires uniform operation throughout the State, not uniformity of consequences resulting from such operation.” (Internal quotation marks omitted.)); W.J. | 5 | 5 |
Cook v. Deweygreen2 sentences2015See City of Coralville, 750 N.W.2d at 530–31; City of Waterloo v. Selden, 251 N.W.2d 506 , 508–09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”); Cook v. Dewey, 233 Iowa 516, 519 , 10 N.W.2d 8, 10 (1943) (“The constitution requires uniform operation throughout the State, not uniformity of consequences resulting from such operation.” (Internal quotation marks omitted.)); W.J. 2015See City of Coralville, 750 N.W.2d at 530–31; City of Waterloo v. Selden, 251 N.W.2d 506 , 508–09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”); Cook v. Dewey, 233 Iowa 516, 519 , 10 N.W.2d 8, 10 (1943) (“The constitution requires uniform operation throughout the State, not uniformity of consequences resulting from such operation.” (Internal quotation marks omitted.)); W.J. | 2 | 2 |
W. J. Sandberg Co. v. Iowa State Board of Assessment & Reviewgreen2 sentences2015Sandberg Co., 225 Iowa at 110 , 278 N.W. at 646 (“[I]n the matter of taxation, perfect uniformity, which . . . means an equal distribution of the burdens of taxation upon all persons of a given class, is impossible of perfect application.”). 2015Sandberg Co., 225 Iowa at 110 , 278 N.W. at 646 (“[I]n the matter of taxation, perfect uniformity, which . . . means an equal distribution of the burdens of taxation upon all persons of a given class, is impossible of perfect application.”). | 2 | 2 |
City of Coralville v. Iowa Utilities Boardgreen2 sentences2015See City of Coralville, 750 N.W.2d at 530–31; City of Waterloo v. Selden, 251 N.W.2d 506 , 508–09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”); Cook v. Dewey, 233 Iowa 516, 519 , 10 N.W.2d 8, 10 (1943) (“The constitution requires uniform operation throughout the State, not uniformity of consequences resulting from such operation.” (Internal quotation marks omitted.)); W.J. 2015See City of Coralville, 750 N.W.2d at 530-31 ; City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”); Cook v. Dewey, 233 Iowa 516, 519 , 10 N.W.2d 8, 10 (1943) (“The constitution requires uniform operation throughout the State, not uniformity of consequences resulting from such operation.” (Internal quotation marks omitted.)); W.J. | 2 | 2 |
Dickinson v. Portergreen2 sentences1978Dickinson v. Porter, 240 Iowa 393, 401 , 35 N.W.2d 66, 72 (1948), appeal dismissed, 338 U.S. 843 , 70 S.Ct. 88 , 94 L.Ed. 515 (1949). 1978Dickinson v. Porter, 240 Iowa 393, 401 , 35 N.W.2d 66, 72 (1948), appeal dismissed, 338 U.S. 843 , 70 S.Ct. 88 , 94 L.Ed. 515 (1949). | 1 | 2 |
Qwest Corporation v. Iowa State Board of Tax Reviewgreen2 sentences2017See Qwest, 829 N.W.2d at 555 . “[T]he fit between the means chosen by the legislature and its objective need only be rational, not perfect.” LSCP, 861 N.W.2d at 859 ; accord Qwest, 829 N.W.2d at 555 ; City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). 2017See Qwest, 829 N.W.2d at 555 . “[T]he fit between the means chosen by the legislature and its objective need only be rational, not perfect.” LSCP, 861 N.W.2d at 859 ; accord Qwest, 829 N.W.2d at 555 ; City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). | 1 | 1 |
Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of Revenuegreen1 sentence2017See Qwest, 829 N.W.2d at 555 . “[T]he fit between the means chosen by the legislature and its objective need only be rational, not perfect.” LSCP, 861 N.W.2d at 859 ; accord Qwest, 829 N.W.2d at 555 ; City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). | 1 | 1 |
Hearst Corp. v. Iowa Department of Revenue & Financegreen2 sentences2013“The rational basis standard is easily met in challenges to tax statutes.” Hearst Corp. v. Iowa Dep’t of Revenue & Fin., 461 N.W.2d 295, 306 (Iowa 1990); accord Heritage Cablevision, 436 N.W.2d at 38 (“It is widely recognized that the rational basis standard is easily satisfied in challenges to tax statutes.”); City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). 5 In Hearst, we held that it violated neither federal nor state equal protection guarantees for the legislature to exempt newspapers but not magazines 2013“The rational basis standard is easily met in challenges to tax statutes.” Hearst Corp. v. Iowa Dep’t of Revenue & Fin., 461 N.W.2d 295, 306 (Iowa 1990); accord Heritage Cablevision, 436 N.W.2d at 38 (“It is widely recognized that the rational basis standard is easily satisfied in challenges to tax statutes.”); City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). 5 In Hearst, we held that it violated neither federal nor state equal protection guarantees for the legislature to exempt newspapers but not magazines | 1 | 1 |
Heritage Cablevision v. Marion County Board of Supervisorsgreen2 sentences2013“The rational basis standard is easily met in challenges to tax statutes.” Hearst Corp. v. Iowa Dep’t of Revenue & Fin., 461 N.W.2d 295, 306 (Iowa 1990); accord Heritage Cablevision, 436 N.W.2d at 38 (“It is widely recognized that the rational basis standard is easily satisfied in challenges to tax statutes.”); City of Waterloo v. Selden, 251 N.W.2d 506 , 508–09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”).5 In Hearst, we held that it violated neither federal nor state equal protection guarantees for the legislature to exempt newspapers but not magazines 2013“The rational basis standard is easily met in challenges to tax statutes.” Hearst Corp. v. Iowa Dep’t of Revenue & Fin., 461 N.W.2d 295, 306 (Iowa 1990); accord Heritage Cablevision, 436 N.W.2d at 38 (“It is widely recognized that the rational basis standard is easily satisfied in challenges to tax statutes.”); City of Waterloo v. Selden, 251 N.W.2d 506, 508-09 (Iowa 1977) (“An iron rule of equal taxation is neither attainable nor necessary.”). 5 In Hearst, we held that it violated neither federal nor state equal protection guarantees for the legislature to exempt newspapers but not magazines | 1 | 1 |
Merchants Supply Co. v. Iowa Employment Security Commissiongreen2 sentences1968Merchants Supply Co. v. Iowa Employment Security Comm., supra, 235 Iowa 372, 383, 384 , 16 N.W.2d 572, 578, 579 , and citations; Madden v. [Commonwealth of] Kentucky, supra; Bell’s Gap R. 1968Merchants Supply Co. v. Iowa Employment Security Comm., supra, 235 Iowa 372, 383, 384 , 16 N.W.2d 572, 578, 579 , and citations; Madden v. [Commonwealth of] Kentucky, supra; Bell’s Gap R. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Iowa. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Securities & Exchange Commission v. Otis & Co.
green
1 sentence1978Dickinson v. Porter, 240 Iowa 393, 401 , 35 N.W.2d 66, 72 (1948), appeal dismissed, 338 U.S. 843 , 70 S.Ct. 88 , 94 L.Ed. 515 (1949). | 1 | 1978–1978 |
Dickinson v. Porter
green
2 sentences1978Dickinson v. Porter, 240 Iowa 393, 401 , 35 N.W.2d 66, 72 (1948), appeal dismissed, 338 U.S. 843 , 70 S.Ct. 88 , 94 L.Ed. 515 (1949). 1978Dickinson v. Porter, 240 Iowa 393, 401 , 35 N.W.2d 66, 72 (1948), appeal dismissed, 338 U.S. 843 , 70 S.Ct. 88 , 94 L.Ed. 515 (1949). | 1 | 1978–1978 |
State v. Martin
green
2 sentences1962It does not harmonize with the humane spirit of this statute to lay down the iron rule that the defendant must inevitably and in all cases be visited with the consequences of the omissions or errors of counsel.” Also see State v. Martin, 243 Iowa 1323, 1327 , 55 N.W.2d 258, 260 , 34 A. L. 1962It does not harmonize with the humane spirit of this statute to lay down the iron rule that the defendant must inevitably and in all cases be visited with the consequences of the omissions or errors of counsel.” Also see State v. Martin, 243 Iowa 1323, 1327 , 55 N.W.2d 258, 260 , 34 A. L. | 1 | 1962–1962 |
Wood v. Ind. Sch. Dist.
neutral
1 sentence1895That at the time of the happening of such injury the other general machinery of the sawmill was running, accompanied by the usual vibrations of the beams and floor.” 2 3 The injury to plaintiff occurred in May, 1890, and the following facts are stipulated: “(1) That during the years 1890 and 1891 the defendants were the owners and operators, in actual possession and occupation, of the sawmill referred to in the pleadings in said cause. (2) That said sawmill contained and consisted of machinery and appliances for the. general manufacture of lumber in its various departments, including the manuf | 1 | 1895–1895 |
Brown v. McLeish
neutral
2 sentences1895That at the time of the happening of such injury the other general machinery of the sawmill was running, accompanied by the usual vibrations of the beams and floor.” 2 3 The injury to plaintiff occurred in May, 1890, and the following facts are stipulated: “(1) That during the years 1890 and 1891 the defendants were the owners and operators, in actual possession and occupation, of the sawmill referred to in the pleadings in said cause. (2) That said sawmill contained and consisted of machinery and appliances for the. general manufacture of lumber in its various departments, including the manuf 1895That at the time of the happening of such injury the other general machinery of the sawmill was running, accompanied by the usual vibrations of the beams and floor.” 2 3 The injury to plaintiff occurred in May, 1890, and the following facts are stipulated: “(1) That during the years 1890 and 1891 the defendants were the owners and operators, in actual possession and occupation, of the sawmill referred to in the pleadings in said cause. (2) That said sawmill contained and consisted of machinery and appliances for the. general manufacture of lumber in its various departments, including the manuf | 1 | 1895–1895 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.