United States Eighth Circuit

Bankruptcy court correctly determined that federal tax liens should have priority when distributing property in a bankruptcy estate.

Appellate Information

• Decided 09/12/2002
• Published 09/12/2002

Judges

• MCMILLIAN, Circuit Judge., Before McMILLIAN, BOWMAN and MURPHY, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Herbert L. Meschke, argued, Minot, ND (Brent M. Olson, on the brief), for appellant.


• For Appellees:
  
• Anthony T. Sheehan, argued, Tax Div., Dept. of Justice, Washington, DC (Bruce R. Ellisen, Tax Div., Dept. of Justice, on the brief), for appellee.