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CEDAR RAPIDS BANK AND TRUST CO. v. MAKO ONE CORP.

No. 18-1298.

919 F.3d 529 (2019)

CEDAR RAPIDS BANK AND TRUST COMPANY, Plaintiff-Appellee, v. MAKO ONE CORPORATION, et al., Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: March 21, 2019.

Attorney(s) appearing for the Case

Thomas Henry Boyd , Kyle Robert Kroll , Michael A. Rosow , WINTHROP & WEINSTINE, Minneapolis, MN, Richard Moeller , BERENSTEIN & MOORE, Sioux City, IA, for Plaintiff-Appellee.

Zachary S. Hindman , MAYNE & ARNESON, Sioux City, IA, Robert B. Patterson , LEGAL MANAGEMENT LTD, Alexandria, VA, for Defendants Appellants.

Before BENTON, BEAM, and ERICKSON, Circuit Judges.

In August 2013, Mako One Corporation ("Mako") acquired the historic Badgerow Jackson Building in downtown Sioux City, Iowa, intending to restore it using state and federal historic tax credits. To help finance the $ 17 million restoration project, Mako prepared a tax credit bond offering of $ 6 million. Mako retained the...

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