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.

072079P.pdf   08/28/2008  Real Estate Equity Strategies  v.  Internal Revenue Service
   U.S. Court of Appeals Case No:  07-2079
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Colloton, Author, with Shepherd, Circuit Judge, and
   Goldberg, Judge of the United States Court of International Trade]
   Civil case. Plaintiff failed to strictly comply with Minnesota law
   governing redemption, and the district court did not err in finding
   plaintiff had lost its ability to challenge the IRS's redemption of the
   property.