Legal Opinion
PW Enterprises, Inc. v. North Dakota (In re Racing Services, Inc.)
District Court, D. North Dakota
Decided January 3, 2014No. Bankruptcy No. 04-30236; Adversary No. 06-7020; No. 3:12-cv-112PublishedCited by 3 opinions
1Opinion of the Court
INTRODUCTION AND SUMMARY OF DECISION
RALPH R. ERICKSON, Chief Judge.
PW Enterprises, Inc. appeals from an adverse bankruptcy court decision in which the bankruptcy judge concluded that North Dakota law authorized the collection of taxes on account wagering. Aside from the State,1 PW Enterprises was the largest creditor in Racing Services, Inc.’s (“RSI”) bankruptcy. PW Enterprises initiated an adversary proceeding to recover money collected by the State when RSI was insol*551vent. Because there was no statutory authority directing the collection of taxes for account wagering during the time period…
2Cases cited12 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Webster v. FallSupreme Court of the United States · 1925
- Van Grinsven v. G.R.H.North Dakota Supreme Court · 2006
- Jody Debold v. E. Rebecca Case, Chapter 7 TrusteeCourt of Appeals for the Eighth Circuit · 2006
- Estate of Christeson v. GilstadNorth Dakota Supreme Court · 2013
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3Cited by3 opinions
- In re Racing Servs., Inc.United States Bankruptcy Court, D. North Dakota · 2018
- John Meehan, in his capacity as the Executor of the Estate of Callie Jo Meehan v. Hazen Bancorporation, Inc., Harvey Huber, Kathleen Huber, Christie Obenauer, Stephanie Huber, Shari Stroup, Seth Stroup, and Noah StroupDistrict Court, D. North Dakota · 2026
- PW Enterprises, Inc. v. KalerDistrict Court, D. North Dakota · 2020