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IN RE EVELETH MINES, L.L.C.

BAP No. 04-6045, BAP No. 04-6046, BAP No. 04-6047, BAP No. 04-6048.

318 B.R. 682 (2004)

In re EVELETH MINES, L.L.C., d/b/a Evtac Mining, L.L.C., Debtor. United Taconite, L.L.C., Appellant-Cross-Appellee, v. State of Minnesota, Department of Revenue, Appellee-Cross-Appellant

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: December 23, 2004.

Attorney(s) appearing for the Case

Andrew S. Pollis, Lee D. Powar, Lawrence E. Oscar, Derek E. Diaz, Cleveland, OH, Timothy D. Moratzka, Minneapolis, MN, on brief, for appellant.

Jessica A. Palmer-Denig, Thomas K. Overton, St. Paul, MN, on brief, for appellee.

Before SCHERMER, FEDERMAN, and MAHONEY, Bankruptcy Judges.

FEDERMAN, Bankruptcy Judge.

Appellant United Taconite, L.L.C. (United) filed a motion to enforce a sale order approving a sale of virtually all of the assets of debtor Eveleth Mines, L.L.C. (Eveleth). United appeals the order of the bankruptcy court denying it that relief. Appellee the Department of Revenue for the State of Minnesota (MDOR) cross-appeals on the issue of whether the bankruptcy court had jurisdiction to enter the order in response to United's motion...

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