Real Estate & Property Law

Additional Amicus Briefs In Empress Casino (Can The Gov't "Take" Money?)

By Robert Thomas (inversecondemnation.com)

Three more amicus briefs supporting the petition for writ of certiorari in Empress Casino Joliet Corp. v. Giannoulias, No. 08-945 (cert. petition filed Jan. 21, 2009).

In that case, the Illinois Supreme Court held (896 N.E.2d 277 (Ill. 2008) that a regulation which imposes a 3% "surcharge" on Illinois casinos with gross receipts over $200 million per year, and then gives the money to horse racing tracks is not a taking of property. Several casinos challenged the law asserting, among other arguments, that the redistribution of their money to tracks was a taking.  The Illinois Supreme Court held that the regulation was a tax, and not subject to takings analysis.

• Brief of National Taxpayers Union, American Association of Small Property Owners, Center for Individual Freedom, Citizen Outreach, Citizens for Limited Taxation, Evergreen Freedom Foundation, Grassroot Institute of Hawaii, Hawaiian Values, Rio Grande Foundation, and Small Business Hawaii

• Brief of Chamber of Commerce of the United States of America

• Brief of Illinois Alliance for Growth, Americans for Tax Reform

Other amicus briefs were also filed. The brief of property law professors and the brief of the Mountain States Legal Foundation are posted here.  The Cato Institute's brief is here. The cert petition is posted here. 

This case has taken on an added dimension with the recent dust up over the AIG bonuses, and the threats to tax the recipients if they do not voluntarily surrender them.

Full post as published by inversecondemnation on March 19, 2009 (boomark / email).