IN RE NERLAND OIL, INC.

No. 01-2962.

303 F.3d 911 (2002)

In re NERLAND OIL, INC. Superpumper, Inc., Claimant-Appellant, v. Nerland Oil, Inc., Debtor-Appellee. United States of America through The Internal Revenue Service, Creditor-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: September 12, 2002.


Attorney(s) appearing for the Case

Herbert L. Meschke, argued, Minot, ND (Brent M. Olson, on the brief), for appellant.

Anthony T. Sheehan, argued, Tax Div., Dept. of Justice, Washington, DC (Bruce R. Ellisen, Tax Div., Dept. of Justice, on the brief), for appellee.

Before McMILLIAN, BOWMAN and MURPHY, Circuit Judges.


McMILLIAN, Circuit Judge.

In this Chapter 7 bankruptcy matter filed by the debtor Nerland Oil, Inc. ("Nerland Oil"), Superpumper, Inc. ("Superpumper") appeals from a final order entered in United States District Court for the District of North Dakota1 affirming the bankruptcy court's2 grant of summary judgment in favor of the United States, through the Internal Revenue Service ("IRS"), on the ground that federal...

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