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Early Opinion Digest

8th U.S. Circuit Court of Appeals Digest: Jan. 13

CIVIL OPINIONS ADMINISTRATIVE ERISA; Injunctive Relief; Pharmacy Benefits Where plaintiff pharmacies brought an action claiming that Express Scripts, a pharmacy benefits managers, was denying compound drug claims in violation of ERISA’s procedures for claims regulation, the district court properly denied ...

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Tax Court Digest: Jan. 6

INCOME TAX Commissioner Filed Return Appellant challenged the Commissioner of Revenue’s filed return for her income taxes in 2011 after she failed to file a return, arguing that she was not obligated to pay personal income tax. Even though appellant ...

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8th U.S. Circuit Court of Appeals Digest: Jan. 6

CIVIL OPINIONS ADMINISTRATIVE Preemption; Surface Transportation Board; Flood Damage Where farm owners claimed a railroad’s maintenance of an embankment caused the loss of their farm property, the Surface Transportation Board properly determined that the farm owners’ state-law claims would unreasonably ...

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Tax Court Digest: Dec. 30

SALES & USE TAX Real Property At issue in this appeal was the assessment of sales and use tax on tangible property sold by appellant to construction company for use in the Medical Biosciences Building at the University of Minnesota.  ...

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