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Submitted: February 16, 2011

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

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 to Midwest Railcar Repair.” Following discovery, both Midwest and the Department moved for summary judgment. The district court denied Midwest’s motion and granted the Department’s, concluding that our cases “do no support extending the protections of the 4-R Act to Midwest,” D. Ct. Order of June 23, 2010, at 6, a “privately owned compan[y] . . . that service[s] railroad carriers,” id., at 4. Midwest appeals.

 
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