Legal Opinion
In Re Nerland Oil, Inc. Superpumper, Inc., Claimant-Appellant v. Nerland Oil, Inc., Debtor-Appellee. United States of America Through the Internal Revenue Service, Creditor-Appellee
Court of Appeals for the Eighth Circuit
Decided September 12, 2002No. 01-2962PublishedCited by 8 opinions
1Opinion of the Court
303 F.3d 911
In re NERLAND OIL, INC.
Superpumper, Inc., Claimant-Appellant,
v.
Nerland Oil, Inc., Debtor-Appellee.
United States of America through The Internal Revenue Service, Creditor-Appellee.
No. 01-2962.
United States Court of Appeals, Eighth Circuit.
Submitted: April 16, 2002.
Filed: September 12, 2002.
COPYRIGHT MATERIAL OMITTED Herbert L. Meschke, argued, Minot, ND (Brent M. Olson, on the brief), for appellant.
Anthony T. Sheehan, argued, Tax Div., Dept. of Justice, Washington, DC (Bruce R. Ellisen, Tax Div., Dept. of Justice, on the brief), for appellee.
Before McMILLIAN, BOWMAN and MURPHY,…
2Cases cited28 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Drye v. United StatesSupreme Court of the United States · 2000
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3Cited by8 opinions
- In Re KrummelUnited States Bankruptcy Court, W.D. Arkansas · 2010
- United States v. RegisterDistrict Court, E.D. Virginia · 2010
- Hicks v. Missouri Department of Revenue (In Re Hicks)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2007
- Abel v. Queen (In re Queen)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2019
- Gary F. Abel v. Denise D. QueenUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2019
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