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IN RE BAME

BAP Nos. 02-6002MN, 02-6003MN.

279 B.R. 833 (2002)

In re Fred H. BAME, a/s/f Al & Alma's Inc., a/s/f Excelsior Park Tavern Two, Inc., a/s/f Excelsior Financial Properties, a/s/f Gopher Oil Company, Debtor. James R. Ramette, Trustee, Plaintiff-Appellee, v. United States of America and Minnesota Department of Revenue, Defendants-Appellants.

United States Bankruptcy Appellate Panel, Eighth Circuit.

Filed: July 2, 2002.

Attorney(s) appearing for the Case

Katja M. Eichinger, Washington, DC, for U.S.

Thomas K. Overton, St. Paul, MN, for Minnesota Department of Revenue.

Andrea M. Hauser, Randall L. Seaver (on brief), Burnsville, MN, for appellee.

Before KOGER, Chief Judge, SCHERMER and FEDERMAN, Bankruptcy Judges.

SCHERMER, Bankruptcy Judge.

The United States of America and the Minnesota Department of Revenue (collectively referred to herein as the "Taxing Authorities") appeal from the bankruptcy court1 order and judgment requiring, inter alia, marshaling by the Taxing Authorities. We have jurisdiction over this appeal from the final order and judgment of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth...

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