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.

102630P.pdf   10/14/2011  Midwest Railcar Repair, Inc.  v.  South Dakota Dept. of Revenue
   U.S. Court of Appeals Case No:  10-2630
   U.S. District Court for the District of South Dakota - Sioux Falls   
   [PUBLISHED] [Wollman, Author, with Riley, Chief Judge, and Bye,
   Circuit Judge]
   Civil case - Railroad Revitalization and Regulatory Reform Act. Based
   on the record before it, the district court did not err in ruling that the
   Act's bar on certain discriminatory taxes against rail carriers did not
   extend to plaintiff, a privately owned company that repairs rail cars. Judge
   Bye, dissenting.