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U.S. v. MINNESOTA

No. Civ.98-2127(DWF/AJB).

97 F.Supp.2d 973 (2000)

UNITED STATES of America, Plaintiff, v. State of MINNESOTA; and Minnesota Department of Revenue, Defendants.

United States District Court, D. Minnesota.

May 31, 2000.

Attorney(s) appearing for the Case

David M. Katinsky, Tax Division, Department of Justice, Washington, D.C., for plaintiff.

Stephen F. Simon, Assistant Attorney General, St. Paul, MN, for defendants.

MEMORANDUM OPINION AND ORDER

FRANK, District Judge.

Introduction

This case poses a problem endemic to our federal system of government: the apparent conflict between a broad system of federal regulation and a detailed state regulatory scheme. The tension is exacerbated in this case, however, because the apparent conflict bears directly on men and women who serve the people of the United States — officers of the Public Health Service. After...

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