Have you try the Attribute method? I don't know what in the XML file, assuming this is the only line in the XML file.
<User Server="server name" Database="database name" Login="login" Password="password" ReportOpenType="Preview" />
Here is the code to get the Server value
var serverName = (from s in xDoc.Descendants("User")
select s.Attribute("Server").Value).FirstOrDefault ();
Output:
server name