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IN RE RACING SERVICES, INC.

Bankruptcy No. 04-30236. Adversary No. 06-7020. No. 3:12-cv-112.

504 B.R. 549 (2014)

In re RACING SERVICES, INC., Debtor. PW Enterprises, Inc., a Nevada corporation, Appellant, v. State of North Dakota, a governmental entity; North Dakota Racing Commission, a regulatory agency; North Dakota Breeders Fund, a special fund; North Dakota Purse Fund, a special fund; and North Dakota Promotions Fund, a special fund, Appellees.

United States District Court, D. North Dakota, Southeastern Division.

January 3, 2014.

Attorney(s) appearing for the Case

Mark R. Hanson , Nilles Law Firm, Fargo, ND, Leanna M. Anderson , Dentons U.S. LLP, Martin J. Foley , Martin J. Foley, PLC, Los Angeles, CA, for Appellant.

Douglas B. Anderson , Attorney General's Office, Bismarck, ND, Roger J. Minch , Serkland, Lundberg, Erickson, Marcil & McLean, Ltd., Fargo, ND, for Appellees.

INTRODUCTION AND SUMMARY OF DECISION

RALPH R. ERICKSON, Chief Judge.

PW Enterprises, Inc. appeals from an adverse bankruptcy court decision in which the bankruptcy judge concluded that North Dakota law authorized the collection of taxes on account wagering. Aside from the State,1 PW Enterprises was the largest creditor in Racing Services, Inc.'s ("RSI") bankruptcy. PW Enterprises initiated an adversary proceeding to recover...

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