The state’s top lawyer is calling the Iowa Supreme Court’s decision disappointing and unusual, but Attorney General Tom Miller’s not going as far as lawmakers in suggesting the state’s high court is now the “laughingstock” of the nation. Miller says, “I don’t think I’ll touch that one.” He says as the lawyer in charge of an office with more cases in front of the state Supreme Court than any other law office in Iowa, he’s going to stay away from that sort of characterization. However, he says he can’t support the decision. Miller says he “respectfully but strongly and totally” disagrees with the Iowa Supreme Court decision, which says is essentially telling the U.S. Supreme Court that it’s wrong. Miller argued the case before the U.S. Supreme Court, which ruled last year that Iowa’s Legislature had the authority to set up whatever tax rates it wanted for gambling enterprises. Miller and his staff are reviewing today’s Iowa Supreme Court ruling in hopes of finding some way to appeal, again, to the U.S. Supreme Court, but he’s not holding out much hope. Estimates indicate that because of the ruling, the state of Iowa owes the race tracks 112-million in back taxes and has lost about 140 million dollars in track taxes over the past four years because of the legal dispute.