DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

046045P.pdf   12/23/2004  United Taconite  v.  State of Minnesota
   U.S. Court of Appeals Case No:  04-6045
                          and No:  04-6048
   District of Minnesota   
   Bankruptcy Appellate Panel. In a dispute between State of Minnesota 
   and the purchaser of debtor's assets over the amount of taconite 
   production tax the purchaser owed, the bankruptcy court should have 
   abstained from exercising its jurisdiction because the Tax Injunction Act 
   requires deference to state tax procedures; bankruptcy court erred in 
   finding the Minnesota tax appeal procedures are not plain, speedy and 
   efficient; case remanded with directions to enter an order abstaining in 
   favor of the Minnesota state courts. 
   [PUBLISHED] [Federman, Author, with Schermer and Mahoney, Bankruptcy Judges]