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IN RE ACCEPTANCE INS. COMPANIES, INC.

BAP Nos. 07-6027, 07-6029.

383 B.R. 128 (2008)

In re ACCEPTANCE INSURANCE COMPANIES INC., Debtor. Granite Reinsurance Company Ltd., Plaintiff-Appellant-Cross-Appellee, v. Acceptance Insurance Companies, Inc., Debtor-Appellee-Cross-Appellant. Granite Reinsurance Company Ltd., Plaintiff-Appellant-Cross-Appellee, v. Acceptance Insurance Company, a Nebraska Corporation, Defendant-Appellee-Cross-Appellant. Acceptance Insurance Companies, Inc., Plaintiff-Appellant, v. Granite Reinsurance Company Ltd., Defendant-Appellee.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Filed: March 12, 2008.

Attorney(s) appearing for the Case

Robert F. Craig, Jenna Taub, on brief, Omaha, NE, for Appellant.

Patrick B. Griffin, John J. Jolley, on brief, Omaha, NE, for-Appellee.

Before KRESSEL, Chief Judge, SCHERMER and VENTERS, Bankruptcy Judges.

KRESSEL, Chief Judge.

The appeals and cross-appeals in these cases involve a reinsurance contract between several companies in the crop insurance business and an off-shore reinsurance company. We affirm the bankruptcy court's judgment that the debtor's subsidiaries were parties to the reinsurance contract and that the debtor was not entitled to the return of $6 million in premiums that it had paid. We reverse the bankruptcy court's judgment that the reinsurance company...

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