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IN RE MICKELSON

Civil No. A2-96-52.

205 B.R. 190 (1996)

In re Kenneth R. MICKELSON and Mary Jean Mickelson d/b/a Mickelson Seed Company, Debtors.

United States District Court, D. North Dakota, Southeastern Division.

July 30, 1996.

Attorney(s) appearing for the Case

George M. Ackre, Jr., Ackre & Baer, Ctd., Cando, ND, for Kenneth R. Mickelson and Mary Jean Mickelson, Debtors.

Kip M. Kaler, Kaler Law Office, Fargo, ND, for Wayne Drewes, as Bankruptcy Trustee for Debtors.

Shane C. Goettle, McGee Law Firm, Minot, ND, for W.E.J.C.O., Inc., Interested Party and Wayne Johnson, President of WEJCO.

Joseph A. Turman, DeMars & Turman, Fargo, ND, for Pete Haman, Interested Party and Curtis Haman, Creditor.

Lynn C. Jordheim, U.S. Attorney's Office, Fargo, ND, and Lawrence A. Casper, U.S. Department of Justice, Washington, DC, for Internal Revenue Service, Creditor.

MEMORANDUM AND ORDER

WEBB, Chief Judge.

Two motions are before the court. First, Appellee, the United States, moved to dismiss this appeal for lack of jurisdiction. Second, Appellants appeal from the February 20, 1996, Order of the United States Bankruptcy Court denying priority status to all claimants. Appellee's motion to dismiss appeal is denied, and the Order of the Bankruptcy Court is affirmed.

Background

Debtor, Kenneth...

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