United States v. Zieg (In Re Zieg)

MEMORANDUM OPINION

STROM, Senior District Judge.

This matter is before the Court on the United States’ notice of appeal (Filing No. 2). After careful consideration of the record on appeal, the briefs and the applicable law, the Court finds that the case should be affirmed.

STANDARD OF REVIEW

A district court acts as an appellate court when reviewing a bankruptcy court’s decision. A district court reviews a bankruptcy court’s legal conclusions de novo and its factual findings under the clearly erroneous standard. In re Miller, 16 F.3d 240, 242^43 (8th Cir.1994). A bankruptcy court’s finding of…