Bankruptcy Appellate Panel decides N.D. case Friday, January 7, 2022

The United States Bankruptcy Appellate Panel for the Eighth Circuit has issued an opinion in a North Dakota case. The panel held that the bankruptcy court did not err in disallowing the State's Statutory Claim as the State failed to establish either a constitutional or statutory basis for the claim to the remaining tax settlement funds; the bankruptcy court did not abuse its discretion in denying the State's request to reopen the record on remand to permit it to supplement the record with exhibits related to its contract claim; nor did the court abuse its discretion by denying the State's motion to amend its claim; while the court denied the State's request to add the contract claim, the court essentially addressed the claim on the merits and did not err in determining the State had not proved the existence of a contract during the relevant time frame or any breach if a contract did exist; motion for sanctions against the State denied, as the appeal issues, while unpersuasive, were not frivolous.

Read the panel's opinion at: https://ecf.ca8.uscourts.gov/opndir/22/01/216007P.pdf