KENNEDY, Circuit Judge.
This appeal requires us to determine whether the bankrupt estate's claim that the United States received a preference under 11 U.S.C. § 547(b) of the Bankruptcy Code is a compulsory counterclaim to the United States' claim for civil fines under the Mine Safety and Health Act, 30 U.S.C. § 801 et seq. The Bankruptcy Court and the District Court held that the estate's claim arose out of the same transaction or occurrence, and...
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