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U.S. v. FIRST DAKOTA NAT. BANK

No. 97-1404.

137 F.3d 1077 (1998)

UNITED STATES of America, Plaintiff-Appellee, v. FIRST DAKOTA NATIONAL BANK, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 6, 1998.

Attorney(s) appearing for the Case

Mark F. Marshall, Sioux Falls, SD, argued (Steven M. Johnson, on the brief), for Defendant-Appellant.

Sara A. Ketchum, U.S. Department of Justice, argued (Gilbert S. Rothenberg and Loretta C. Argrett, on the brief), for Plaintiff-Appellee.

Before RICHARD S. ARNOLD, Chief Judge, LOKEN and HANSEN, Circuit Judges.

HANSEN, Circuit Judge.

First Dakota National Bank (First Dakota) appeals the district court's1 grant of judgment as a matter of law in favor of the United States in this action to collect interest due on a past tax liability of American State Bank (American State), whose assets and liabilities First Dakota purchased in 1988 when American State went under. First Dakota argues that the district court erred in granting the government judgment...

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