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.

063397P.pdf   11/06/2007  Union Pacific RR  v.  Ward Einess
   U.S. Court of Appeals Case No:  06-3397
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Wollman, Author, with John R. Gibson and Murphy,
   Circuit Judges]
   Civil case - State tax. District court erred in granting State of
   Minnesota's motion for summary judgment on the railroads' claims that
   Minnesota's statutory scheme for assessing a sales or use tax on
   transportation fuel discriminates against railroads in violation of section
   306 of the Railroad Revitalization and Regulatory Reform Act of 1976.