Court Opinion

ID: 4708707
Source: CourtListenerOpinion
Date Created: 2021-08-03 16:00:29.32021+00
Date Added: 2024-06-11T09:16:24.923667
License: Public Domain

United States Court of Appeals
        For the Eighth Circuit
    ___________________________

            No. 20-2488
    ___________________________

        In re: Racing Services, Inc.

           lllllllllllllllllllllDebtor

         ------------------------------

 PW Enterprises, Inc., Creditor Committee

          lllllllllllllllllllllAppellant

         Robert Carlson, Creditor

                       v.

          Susan Bala, Intervenor

          lllllllllllllllllllllAppellee

                Kip M. Kaler,

     lllllllllllllllllllllTrustee - Appellee
     ___________________________

            No. 20-2498
    ___________________________

        In re: Racing Services, Inc.

           lllllllllllllllllllllDebtor

         ------------------------------
                  PW Enterprises, Inc. Creditor Committee

                         Robert Carlson, Creditor

                          lllllllllllllllllllllAppellant

                                       v.

                          Susan Bala, Intervenor

                          lllllllllllllllllllllAppellee

                                Kip M. Kaler

                     lllllllllllllllllllllTrustee - Appellee
                                  ____________

                 Appeals from United States District Court
                 for the District of North Dakota - Eastern
                               ____________

                         Submitted: May 13, 2021
                          Filed: August 3, 2021
                              [Unpublished]
                              ____________

Before SMITH, Chief Judge, SHEPHERD and GRASZ, Circuit Judges.
                              ____________

PER CURIAM.

                                       -2-
      PW Enterprises, Inc. (PWE) and Robert Carlson appeal the district court’s1
order affirming the bankruptcy court’s order denying (1) PWE’s amended claim for
$10,851,553.12 in unauthorized taxes assessed on PWE’s account wagering through
the debtor, Racing Services, Inc. (RSI), and (2) Carlson’s claim for $380,848.44 in
unauthorized taxes assessed on his account wagering through RSI. PWE and Carlson
continue to argue, as they did before the district court,

      that the [b]ankruptcy [c]ourt committed a number of legal and factual
      errors in concluding that (1) they failed to show that they were entitled
      to the money under their respective oral rebating agreements with RSI
      and (2) they failed to show that RSI would be unjustly enriched if it got
      to retain the money instead of returning it to them.

In re Racing Servs., Inc., 617 B.R. 641, 644–45 (D.N.D. 2020).

       Having carefully reviewed the record and the parties’ arguments on appeal, we
find no basis for reversal. See In re Luebbert, 987 F.3d 771, 778 (8th Cir. 2021)
(explaining that “we review only the underlying bankruptcy court decision” “[w]hen
a bankruptcy court’s decision is appealed to the district court and then appealed
again” and that our review of that decision is de novo for legal conclusions and clear
error for factual determinations). We affirm the judgment of the bankruptcy court for
the reasons stated in the district court’s well-reasoned and thorough opinion. See 8th
Cir. Rule 47B.
                        ______________________________

      1
       The Honorable Peter D. Welte, Chief Judge, United States District Court for
the District of North Dakota, affirming the order of the Honorable Thad J. Collins,
Chief Judge, United States Bankruptcy Court for Northern District of Iowa, sitting by
designation in the District of North Dakota.

                                         -3-