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IN RE NETAL, INC.

BAP No. 13-6007.

498 B.R. 225 (2013)

In re NETAL, INC., Debtor. United States of America, Internal Revenue Service, Movant-Appellant v. Rick D. Lange, Chapter 7 Trustee; Contractors, Laborers, Teamsters and Engineers Pension Plan; Contractors, Laborers, Teamsters and Engineers Health and Welfare Plan; International Union of Operating Engineers, Local No. 571, Objectors-Appellees.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Decided: September 13, 2013.

Rehearing Denied September 16, 2013.

Attorney(s) appearing for the Case

Mark Milton , argued and on the brief, Washington, DC, for appellant.

M.H. Weinberg , argued and on the brief, Omaha, NE, Brian S. Rruse , on the brief, Lincoln, NE, for appellee Rick D. Lange.

Before KRESSEL, SCHERMER and SHODEEN, Bankruptcy Judges.

SCHERMER, Bankruptcy Judge.

The United States of America (the "Government") appeals from orders of the bankruptcy court denying: (1) the Government's motion to approve its superpriority administrative expense claim under § 507(b) of Title 11 of the United States Code (the "Bankruptcy Code"); (2) the Government's Motion for Evidentiary Hearing (the "Evidentiary Hearing Motion"); and (3) the motion of the Government to alter or amend the bankruptcy court...

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