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United States v. Lincoln Savings Bank (In Re Commercial Millwright Service Corp.)

District Court, N.D. Iowa

Decided February 17, 2000No. C 98-43 MJMPublishedCited by 8 opinions

1Opinion of the Court

ORDER

MELLOY, Chief Judge.

OPINION AND ORDER ON APPEAL FROM THE BANKRUPTCY COURT

Creditor Lincoln Savings Bank (“the Bank”) appeals to this Court from a series of orders by the United States Bankruptcy Court for the Northern District of Iowa. 1 The bankruptcy court determined that two federal tax liens perfected on August 16, 1989 and December 13, 1989 attached to all property of Debtor Commercial Millwright Service Corporation (“Commercial Millwright” or “the Debtor”) and take priority over any security interest of the Bank acquired after confirmation of the Debtor’s initial Chapter 11…

2Cases cited9 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. In Re Varat Enterprises, Inc., Debtor. First Union Commercial Corporation v. Nelson, Mullins, Riley and ScarboroughCourt of Appeals for the First Circuit · 1996
  3. In Re: John A. Cochrane, Debtor. Tudor Oaks Limited Partnership v. John Alexander CochraneCourt of Appeals for the Eighth Circuit · 1997
  4. In re PenrodCourt of Appeals for the Seventh Circuit · 1995
  5. In Re Be-Mac Transport Company, Inc., Debtor. Federal Deposit Insurance Corporation v. Union Entities, (Two Cases). Federal Deposit Insurance Corporation v. Be-Mac Transport Company, Inc., and the Plan Committee, Federal Deposit Insurance Corporation v. Be-Mac Transport Company, Inc.Court of Appeals for the Eighth Circuit · 1996

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3Cited by8 opinions

  1. In Re: Dial Business Forms, Inc., Debtor. General Electric Capital Corporation v. Dial Business Forms, Inc. Paul D. Sinclair, as Trustee on Behalf of Class 3 Unsecured CreditorsCourt of Appeals for the Eighth Circuit · 2003
  2. General Electric Capital Corp. v. Dial Business Forms, Inc. (In Re Dial Business Forms, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2002
  3. General Electric Capital Corp. v. Dial Business Forms, Inc. (In Re Dial Business Forms, Inc.)United States Bankruptcy Court, W.D. Missouri · 2002
  4. Schellhorn v. Farmers Savings Bank (In Re Schellhorn)United States Bankruptcy Court, N.D. Iowa · 2002
  5. J.E. Adams Industries, Ltd. v. Aurora National Life Assurance Co. (In Re J.E. Adams Industries, Ltd.)District Court, N.D. Iowa · 2001

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