Legal Opinion
Superpumper, Inc. v. Nerland Oil, Inc.
Court of Appeals for the Eighth Circuit
Decided September 12, 2002No. 01-2962PublishedCited by 1 opinion
1Opinion of the Court
MCMILLIAN, Circuit Judge.
In this Chapter 7 bankruptcy matter filed by the debtor Nerland Oil, Inc. (“Nerland Oil”), Superpumper, Inc. (.“Su-perpumper”) appeals from a final order entered in United States District Court for the District of North Dakota 1 affirming the bankruptcy court’s 2 grant of summary judgment in favor of the United States, through the Internal Revenue Service (“IRS”), on the ground that federal tax liens previously assessed by the IRS against Nerland Oil took priority over a North Dakota state court judgment affirming an arbitration award enabling Super-pumper to setoff…
2Cases cited27 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 by1 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-AppelleeCourt of Appeals for the Eighth Circuit · 2002