IN RE NEGUS-SONS, INC.

No. 12-1390.

701 F.3d 534 (2012)

In re NEGUS-SONS, INC., Debtor. Rick D. Lange, Appellee v. Mutual of Omaha Bank, Appellant United States Treasury, Internal Revenue Service; Contractors, Laborers, Teamsters and Engineers Pension Plan; Contractors, Laborers, Teamsters and Engineers Health and Welfare Plan; International Union of Operating Engineers, Local No. 571, Appellees.

United States Court of Appeals, Eighth Circuit.

Filed: November 28, 2012.


Attorney(s) appearing for the Case

Douglas Eugene Quinn , Michael T. Eversden , Robert Diederich , on the brief, Omaha, NE, for appellant.

M.H. Weinberg , on the brief, Omaha, NE, for appellees Contractors, Laborers, Teamsters and Engineers Pension Plan, Contractors, Laborers, Teamsters and Engineers Health and Welfare Plan and International Union of Operation Engineers, Local No. 571.

Brian S. Kruse , on the brief, Lincoln, NE, for appellee Rick D. Lange, Chapter 7 Trustee.

Bruce R. Ellisen , Randolph L. Hutter , Department of Justice, Tax Division, on the brief, Washington, DC, for appellee United States Treasury, Internal Revenue Service.

Before MURPHY, BENTON, and SHEPHERD, Circuit Judges.


PER CURIAM.

The bankruptcy court1 granted summary judgment to the trustee of debtor Negus-Sons, Inc. In re Negus-Sons, Inc., BK09-82518, 2011 WL 2470478 (Bankr. D.Neb. June 20, 2011). The Bankruptcy Appellate Panel affirmed. In re Negus-Sons, Inc., 460 B.R. 754, 759 (B.A.P. 8th Cir.2011). Mutual of Omaha Bank, a claimant, appeals. This court reviews the bankruptcy court's findings of fact for...

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