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IN RE RACING SERVICES, INC.

No. 05-6038ND.

332 B.R. 581 (2005)

In re RACING SERVICES, INC., Debtor. PW Enterprises, Inc., Objector-Appellant, v. Kip M. Kaler, Bankruptcy Trustee For Racing Services, Inc., Movant — Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed November 9, 2005.

Attorney(s) appearing for the Case

Debra L. Fogelman of Los Angeles, California, for appellant. Also, Mr. Michael B. Lubic of Los Angeles, California, Mr. Philip L. Kunkel of St. Cloud, Minnesota and Mr. Henry T. Wang of St. Cloud, Minnesota, appeared on the brief.

Gene W. Doeling of Fargo, North Dakota, for appellee.

Before KRESSEL, Chief Judge, FEDERMAN and MAHONEY, Bankruptcy Judges.

KRESSEL, Chief Judge.

This case has its origins in a forfeiture judgment against the debtor and Susan Bala, the debtor's chief executive and sole shareholder, for $99,013,200.00. The bankruptcy trustee, Kip Kaler entered into a stipulation with the United States, and made a motion to the bankruptcy court for approval of the stipulation. PW Enterprises timely objected to the trustee's motion. The bankruptcy court entered an order approving the trustee's motion without...

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