Qwest Corporation v. Iowa State Board of Tax Review, 829 N.W.2d 550 (Iowa Sup. Ct. 2013)

(plaintiff (recently purchased by CenturyLink) challenged on equal protection grounds the constitutionality of Iowa Code §§ 476.95-.101 that imposes taxes on equipment of traditional telephone companies, but imposes tax only a portion of some equipment of long-distance providers and practically no equipment of wireless providers; Court upheld statute on basis that plaintiff continued to maintain "monopoly power" and, as such, it was rational for legislature to conclude that taxing plaintiff's personal property was "an appropriate way to capture some of their monopoly rent" while "relieving potential developers of competing infrastructure from a similar burden").