DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

106085P.pdf   06/10/2011  William Needler  v.  Internal Revenue Service
   U.S. Court of Appeals Case No:  10-6085
   U.S. Bankruptcy Court for the District of Nebraska - Lincoln   
   [PUBLISHED] [Federman, Author, with Kressel, Chief Judge, and
   Venters, Bankruptcy Judges]
   Bankruptcy Appellate Panel. Bankruptcy court did not abuse its
   discretion by denying Needler's Rule 60(b) motion as the motion could
   not serve as a substitute for a timely appeal from orders authorizing a
   surcharge and there were no exceptional circumstances or grounds
   establishing excusable neglect which would warrant the granting of the
   motion; claim that the motion was justified by newly discovered evidence
   rejected.