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IN RE BURIVAL

BAP No. 10-6085.

449 B.R. 371 (2011)

In re Richard BURIVAL, doing business as Burival Brothers, a partnership; Phillip Burival, also known as Burival Brothers, a partnership; Gary M. Burival, also known as B & B Farms, also known as Burival Farms; Joyce A. Burival, also known as B & B Farms, also known as Burival Farms, Debtors. William L. Needler, Objector-Appellant v. Internal Revenue Service; Nebraska Department of Revenue, Claimants-Appellees Rick D. Lange, Trustee-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided: June 10, 2011.

Attorney(s) appearing for the Case

William L. Needler , Ogallala, NE, for appellant.

Brian S. Kruse , Lincoln, NE, for appellee Rick D. Lange.

Jessica S. Reimelt , Washington, DC, for appellee Internal Revenue Service.

James M. Woodruff , Lincoln, NE, for appellee Nebraska Department of Revenue.

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

FEDERMAN, Bankruptcy Judge.

William L. Needler, the Debtors' attorney, as a holder of an administrative claim for his attorney fees in the case, appeals from the Bankruptcy Court's1 Order denying his motion to reconsider an Order denying his Rule 60(b) motion. Those motions challenged the Bankruptcy Court's earlier Orders allowing the Trustee to pay federal and state capital gains and income taxes...

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