United Taconite v. State of Minnesota

United States Bankruptcy Appellate Panel FOR THE EIGHTH CIRCUIT _____________ No. 04-6045/04-6048 MN _____________ In re: Eveleth Mines, L.L.C., * d/b/a Evtac Mining, L.L.C. * * Debtor. * * United Taconite, L.L.C. * Appeal from the United States * Bankruptcy Court for the District Appellant - Cross-Appellee * of Minnesota * v. * * * State of Minnesota, * Department of Revenue, * * Appellee - Cross-Appellant * _____________ Submitted: December 1, 2004 Filed: December 23, 2004 _____________ Before, SCHERMER, FEDERMAN, and MAHONEY, Bankruptcy Judges. _____________ FEDERMAN, Bankruptcy Judge.…