Ghost Player, LLC and CH Investors, LLC,
v.
Iowa Department of Economic Development
The Iowa Department of Economic Development (IDED) appeals a district court decision that reversed the agency’s decision revoking tax credit certificates previously issued to Ghost Player, LLC and CH Investors, LLC (collectively “Ghost Player”) on grounds of claim preclusion. IDED argues res judicata does not foreclose the agency’s exercise of its clear authority to revoke tax credits issued to a party upon discovering that party made false representations in its tax credit application.
County:
Polk
Appellee
Ghost Player, LLC and CH Investors, LLC,
Appellant
Iowa Department of Economic Development
Attorneys for the Appellee
Van T. Everett
Richard O. McConville
Attorneys for the Appellant
Jeffrey S. Thompson
David L.D. Faith II
Supreme Court
Oral Argument Schedule
Non-Oral
Dec 12, 2017 1:30 PM
Briefs
Supreme Court Opinion
Opinion Number:
17-0468
Date Published:
Jan 19, 2018