               United States Court of Appeals
                          For the Eighth Circuit
                      ___________________________

                              No. 12-1390
                      ___________________________

                           In re: Negus-Sons, Inc.

                                             Debtor

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

                                 Rick D. Lange

                           lllllllllllllllllllllAppellee

                                        v.

                           Mutual of Omaha Bank

                           lllllllllllllllllllllAppellant

   United States Treasury, Internal Revenue Service; Contractors, Laborers,
 Teamsters and Engineers Pension Plan; Contractors, Laborers, Teamsters and
Engineers Health and Welfare Plan; International Union of Operating Engineers,
                                Local No. 571

                           lllllllllllllllllllllAppellees
                                  ____________

                  Appeal from the United States Bankruptcy
                    Appellate Panel for the Eighth Circuit
                               ____________

                        Submitted: November 15, 2012
                          Filed: November 28, 2012
                               ____________

Before MURPHY, BENTON, and SHEPHERD, Circuit Judges.
                          ____________
PER CURIAM.

       The bankruptcy court1 granted summary judgment to the trustee of debtor
Negus-Sons, Inc. In re Negus-Sons, Inc., BK09-82518, 2011 WL 2470478 (Bankr.
D. Neb. June 20, 2011). The Bankruptcy Appellate Panel affirmed. In re Negus-
Sons, Inc., 460 B.R. 754, 759 (B.A.P. 8th Cir. 2011). Mutual of Omaha Bank, a
claimant, appeals. This court reviews the bankruptcy court’s findings of fact for clear
error and reviews de novo the legal conclusions of the bankruptcy court and the BAP.
In re Payless Cashways, Inc., 394 F.3d 1082, 1083 (8th Cir. 2005) (per curiam). For
the reasons stated by the BAP, this court affirms. See 8th Cir. R. 47B.
                       ______________________________




      1
       The Honorable Timothy J. Mahoney, United States Bankruptcy Judge for the
District of Nebraska.

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