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141077P.pdf   02/20/2015  PW Enterprises, Inc.  v.  State of North Dakota
   U.S. Court of Appeals Case No:  14-1077
   U.S. District Court for the District of North Dakota - Fargo   
   [PUBLISHED] [Riley, Author, with Wollman and Bye, Circuit Judges] 
   Civil case - Bankruptcy. Money the State of North Dakota collected from 
   debtor RSI, a state-licensed horse racing simulcast service provider, as 
   taxes on parimutuel account wagering had to be returned to the bankruptcy 
   estate as North Dakota law did not authorize the state to collect taxes on 
   account wagering during the relevant time period.