LANE PROCESSING TRUST v. U.S.

No. 93-2422.

25 F.3d 662 (1994)

The LANE PROCESSING TRUST; John E. Peterson, Jr., Walter W. Minger, Edward H. Covell, Trustees, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided May 31, 1994.

Rehearing Denied July 7, 1994.


Attorney(s) appearing for the Case

William S. Estabrook, Dept. of Justice, Washington, DC, argued, for appellant.

James P. Parker, Washington, DC, argued, for appellee.

Before BOWMAN, Circuit Judge, BRIGHT, Senior Circuit Judge, and WOLLMAN, Circuit Judge.


BOWMAN, Circuit Judge.

The United States appeals the judgment of the District Court awarding the Lane Processing Trust an employment tax refund. We reverse.

I.

In November 1982, the Lane Companies (Lane Processing, Inc., Dexter Farms, Inc., Dexter Processing, Inc., and Lane Poultry of Carolina, Inc., and their subsidiaries) and their owners, Dorothy and Clift Lane, filed for bankruptcy. A reorganization plan later was approved by the bankruptcy court...

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