Legal Opinion

PW Enterprises, Inc. v. State of North Dakota

Court of Appeals for the Eighth Circuit

Decided February 20, 2015No. 14-1077PublishedCited by 11 opinions

1Opinion of the Court

RILEY, Chief Judge.

North Dakota, the North Dakota Racing Commission, and threé special funds administered by the commission (collectively, state) appeal from a district court 1 decision reversing the bankruptcy court’s grant of summary judgment to the state against PW Enterprises, Inc. (PWE) — the largest non-governmental creditor of Racing Services, Inc. (RSI), formerly a state-licensed horse racing simulcast service provider. After RSI filed bankruptcy, PWE derivatively brought this suit on behalf of all creditors to recover the money the state collected from RSI as taxes on parimutuel 2…

2Cases cited31 opinions

  1. Salve Regina College v. RussellSupreme Court of the United States · 1991
  2. Boumediene v. BushSupreme Court of the United States · 2008
  3. Salinas v. United StatesSupreme Court of the United States · 1997
  4. United States v. AlbertiniSupreme Court of the United States · 1985
  5. United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842

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3Cited by11 opinions

  1. United States v. Susan BalaCourt of Appeals for the Eighth Circuit · 2020
  2. Thompson Truck & Trailer, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 2018
  3. In re Racing Servs., Inc.United States Bankruptcy Court, D. North Dakota · 2018
  4. Kelley v. Opportunity Finance, LLC (In re Petters Co.)United States Bankruptcy Court, D. Minnesota · 2015
  5. Courtney Godfrey v. State Farm Fire and CasualtyCourt of Appeals for the Eighth Circuit · 2021

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