GOODWIN, Circuit Judge:
This appeal arises out of an adversary proceeding in the United Marine Shipbuilding Inc.'s ("UMSI") bankruptcy case. Three parties are making competing claims to a tax refund that the Internal Revenue Service ("IRS") paid by mistake to Michael B. McCarty, the Trustee for UMSI (the "Trustee").
On cross-motions for summary judgment, the bankruptcy court held that the United States Department of Transportation acting by and through the...
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