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MIDWEST RAILCAR REPAIR v. S.D. DEPT. OF REVENUE

No. 10-2630.

659 F.3d 664 (2011)

MIDWEST RAILCAR REPAIR, INC., Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: October 14, 2011.

Attorney(s) appearing for the Case

Shane E. Eden and Cheryle Wiedmeier Gering , argued, Sioux Falls, SD, for appellant.

John T. Richter , argued, Meghan Jo Sonstegard , AAG, on the brief, Pierre, SD, for appellee.

Before RILEY, Chief Judge, WOLLMAN, and BYE, Circuit Judges.

WOLLMAN, Circuit Judge.

This action by Midwest Railcar Repair, Inc. (Midwest) against the South Dakota Department of Revenue and Regulation (the Department), seeks a declaration that South Dakota has a taxation scheme that violates a provision of the federal Railroad Revitalization and Regulatory Reform Act (4-R Act), namely, 49 U.S.C. § 11501(b)(4). The complaint alleges in part that "[t]he 4-R Act's bar on discriminatory taxes against rail carriers extends...

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