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Appellate Case: 09-2548 Page: 1 Date Filed: 08/30/2010 Entry ID: 3698643









UNITED STATES COURT OF APPEALS

FOR THE EIGHTH CIRCUIT



)

United States of America, ) Appeal No.: 09-2548

)

Plaintiff – Appellee, )

)

v. )

)

Asset Based Resource Group, LLC, as ) APPELLANT’S PETITION

successor servicer to Acorn Capital ) FOR HEARING EN BANC

Group, LLC, )

)

Creditor – Appellant )

)

Thomas J. Petters, et al., )

)

Defendants – Appellees )





Pursuant to Rules 35 and 40 of the Federal Rules of Appellate Procedure,



Appellant Asset Based Resource Group, LLC, as successor servicer to Acorn



Capital Group, LLC (“Acorn”), respectfully submits this Petition for hearing by the



Court of Appeals en banc. The Panel’s published opinion dismissing Acorn’s



appeal based on the “finality rule” conflicts with prior decisions of the United



States Supreme Court and this Court, where the Court can still provide some relief



sought by Acorn through its appeal. Consideration by the full Court is therefore



necessary to secure and maintain uniformity of established and important



precedent.

Appellate Case: 09-2548 Page: 2 Date Filed: 08/30/2010 Entry ID: 3698643









INTRODUCTION

The United States Supreme Court has made it clear that an appeal is not



moot, even if “a court may not be able to return the parties to the status quo ante,”



so long as “a court can fashion some form of meaningful relief.” Church of



Scientology of Cal. v. United States, 506 U.S. 9, 12 (1992). Accordingly, it has



long been held that the “finality rule” does not apply when the Court is in a



position to provide at least some of the relief sought in the appeal. See, e.g.,



Lang v. Schropp, 496 F.3d 892, 899 (8th Cir. 2007).



Acorn is one of two primary creditors of Petters Aircraft Leasing (“PAL”).



Acorn appealed an order in PAL’s receivership proceedings approving a Strict



Foreclosure Agreement that disposed of PAL’s principal assets and allowed PAL’s



other primary creditor, C.I.T. Leasing Corporation (“CIT”), to recover unlawful



pre-payment penalties of more than $9 million. The foreclosure closed while this



appeal was pending. The Court nonetheless has the authority to order the Receiver



to pursue disgorgement of the more than $9 million in unlawful prepayment



penalties from CIT without having to unwind the strict foreclosure sale.



Thus, contrary to the Court’s conclusion, Acorn’s appeal is not moot—and



Acorn did not need to obtain a stay of the sale pending appeal—because the Court



can still provide for disgorgement as a remedy in this appeal without unwinding



the underlying transactions. It is imperative that the Court consider this appeal en







2

Appellate Case: 09-2548 Page: 3 Date Filed: 08/30/2010 Entry ID: 3698643









banc to ensure that entities such as CIT are not permitted to “game the system” and



retain ill-gotten gains as a result of an unwarranted expansion of the “finality rule.”



BACKGROUND

This appeal arises out of proceedings involving a receivership established



for PAL. Acorn and CIT are PAL’s only significant creditors. Acorn financed



acquisition of two Boeing 737-800 aircraft (“Aircraft”) for PAL and is owed more



than $19 million. CIT entered into leases with PAL for the Aircraft and claimed to



be owed $57 million. Additionally, CIT claimed more than $9 million in unlawful



pre-payment penalties. The Aircraft constitute PAL’s principal assets.



Douglas A. Kelley was appointed by the District Court to serve as receiver



(“Receiver”) for PAL and charged with responsibility to “conserve, hold, and



manage all receivership assets, and perform all acts necessary or advisable to



preserve the value of those assets in order to prevent any irreparable loss, damage,



or injury to consumers or creditors.” A1671 As Receiver, Kelley was “appointed



to assist the Court in protecting and preserving, for the benefit of all parties



concerned, the properties in the Court’s custody.” Crites, Inc. v. Prudential Ins.



Co. of Am., 322 U.S. 408, 414 (1944)(emphasis added). Thus, the Receiver had the



fiduciary duty to protect both CIT’s and Acorn’s interests with respect to the









1

References to “A__” correspond with the contents of Appellant’s Appendix,

which was filed with Appellant’s Brief dated August 19, 2009.

3

Appellate Case: 09-2548 Page: 4 Date Filed: 08/30/2010 Entry ID: 3698643









disposition of the Aircraft. Id. at 414. Unfortunately, the Receiver completely



failed to protect Acorn’s interests with respect to the liquidation of the Aircraft.



To begin with, the Receiver failed to properly market the Aircraft. Rather



than engaging a broker to maximize the exposure of the Aircraft to the market, the



Receiver’s agent instead relied solely on passive word-of-mouth “efforts” to sell



the Aircraft. A82 When these efforts were unsuccessful, the Receiver entered into



the Strict Foreclosure Agreement with CIT, A27-A58, and thereafter sought



District Court approval with just one week’s notice. A1-A58



The Receiver also violated its statutory obligations in the process. Federal



law requires that “[a]ny personalty sold under any order or decree of any court of



the United States shall be sold in accordance with” the statutory obligations



imposed upon the sale of real estate. 28 U.S.C. § 2004 (2009). Accordingly, at a



bare minimum, the Aircraft should have been offered for sale either (1) at a public



sale, or (2) at a private sale following a properly noticed hearing, a finding by the



Court that the private sale was in the best interest of the estate, appraisals by three



disinterested parties, publication of the sale terms, and an opportunity for third



parties to exceed the private offer. Id. at § 2001. It is well established that this



“federal statute does express a preferential course to be followed in connection



with a court authorized sale of property and that the district court should not order



otherwise except under extraordinary circumstances.” Tanzer v. Huffines, 412



F.2d 221, 222 (3rd Cir.), cert. denied, 396 U.S. 877 (1969)(emphasis added). The

4

Appellate Case: 09-2548 Page: 5 Date Filed: 08/30/2010 Entry ID: 3698643









Receiver’s actions widely deviated from these statutory requirements by, inter alia,



failing to obtain any appraisals of the Aircraft, and failing to publish notice of the



sale to ensure that other potential purchasers could bid on the Aircraft.2



As a result of the Receiver’s actions, Acorn was deprived of a meaningful



opportunity to review the terms of the Strict Foreclosure Agreement, fully raise its



objections concerning violations of federal law, and otherwise oppose the relief



sought by CIT in connection with the Strict Foreclosure Agreement. The prejudice



to Acorn was substantial not only because, as noted, the Aircraft represented



PAL’s principal assets, but also because CIT was able to obtain improper and



unlawful prepayment penalties of more than $9 million to the direct detriment of



Acorn. In re Duralite Truck Body & Container Corp., 153 B.R. 708, 714 (Bankr.



D. Md. 1993)(improper prepayment penalty charges “operate as . . . a windfall to



the lender, at the expense of other creditors.”).



CIT obtained this windfall through deception. Specifically, the Receiver and



CIT convinced the District Court to approve more than $9 million in pre-payment



penalties by misrepresenting the nature of these payments.



The Receiver represented to the District Court that CIT’s leases have



“what’s called a make-whole provision . . . that adjusts depending on the interest



rates so that at the end of the day CIT ultimately gets the benefit of its bargain” and



2

The District Court made no findings of “extraordinary circumstances” as

would have been required by law to depart from these Congressionally mandated

procedures. A172-A181

5

Appellate Case: 09-2548 Page: 6 Date Filed: 08/30/2010 Entry ID: 3698643









expressly misrepresented that “this isn’t a penalty provision. It’s really a



commercial make-whole provision.” A123-A124 (Tr. 6:22-23 & 7:3-14)



CIT was even more blatant in mischaracterizing these improper pre-payment



provisions. While recognizing that “the Court has the power to set aside a



penalty,” A147 (Tr. 30:23-24), CIT’s counsel nonetheless mischaracterized the



provisions at issue as providing for “a make-whole payment . . . that is designed to



protect the lender and it is a formula that works in your favor or against you



depending upon where interest rates have gone.” A146-A147 (Tr. 29:22-30:10)



These representations were false. In fact, the payments at issue are improper



pre-payment penalties rather than true “make-whole” provisions. In order to



qualify as a true make-whole provision, the provision must, inter alia, treat the



parties equally and provide a discount to offset the return on the reinvestment of



the pre-paid amount. In re Kroh Bros. Dev. Co., 88 B.R. 997, 1000-1002 (Bankr.



W.D. Mo. 1988). The payments contemplated under Section 20.2(a)(ii) of the



Amended and Restated Aircraft Finance Lease Agreements did not benefit both



parties. Instead, section 20.2(a)(ii) expressly provides that it can only benefit CIT.



A10 Further, Section 20.2(a)(ii) does not provide any discount or offset for the



current market rate of return to reflect CIT’s ability to immediately reinvest the



pre-paid penalty amounts. A10 Thus, the payments under this provision constitute



a windfall to CIT by allowing it to first recover the present value of its entire



investment at the contract rate, and then also recover the additional return on the

6

Appellate Case: 09-2548 Page: 7 Date Filed: 08/30/2010 Entry ID: 3698643









reinvestment of those pre-paid funds. Recovery based on penalty provisions such



as this are disfavored “because it serves the function of preferring one creditor at a



detriment to other creditors of the estate.” In re Klefstad, 95 B.R. 622, 625 (Bankr.



W.D. Wis. 1988); see also In re Schwegmann Giant Supermarkets Partnership,



264 B.R. 823, 832 (Bankr. E.D. La. 2001). Thus, courts routinely invalidate such



pre-payment penalties. See, e.g., In re Schwegmann, 264 B.R. at 832; In re Kroh



Bros., 88 B.R. at 1002.



The Bankruptcy Code clearly and unquestionably gave the Receiver the



authority to avoid CIT’s pre-payment penalties on unreasonableness grounds under



11 U.S.C. § 506(b). Thus, if necessary, the Receiver could have—and should



have—put PAL into bankruptcy to avoid these improper penalties, and by so



doing, protect the best interests of all of PAL’s creditors, including Acorn.



Instead, the Receiver improperly favored the interests of one creditor, CIT,



over Acorn and PAL’s other creditors by collaborating with CIT to bring a Motion



to Approve the Strict Foreclosure Agreement that was heard just five business days



after notice was given to the creditors. A118-A156 The District Court overruled



Acorn’s objections and entered an order granting the Receiver’s motion in all



respects. A172-A181. Two days later, Acorn timely filed this appeal of the



District Court’s Order, including the District Court’s approval of the payment of



more than $9 million to CIT in unlawful pre-payment penalties.







7

Appellate Case: 09-2548 Page: 8 Date Filed: 08/30/2010 Entry ID: 3698643









Based on the express terms of the Strict Foreclosure Agreement, Acorn had



no reason to believe that the parties would close during Acorn’s appeal. Section 14



of the Strict Foreclosure Agreement expressly required entry of “a Final Order” as



a condition precedent of the agreement. A37 This was defined by Section 15 to



mean an order “as to which no notice of appeal shall have been filed.” A37 Thus,



Acorn had no reason to seek a stay pending appeal because Acorn filed a timely



appeal before the parties closed on the transaction, thereby preventing the



condition precedent from occurring. Nevertheless, without notice to Acorn, CIT



assumed the risk as to the outcome of the appeal (and assumed the risk that it



would be subject to disgorgement) by waiving this condition precedent and closing



during the pendency of Acorn’s appeal.



The Panel erroneously held that this matter became moot because Acorn did



not move for a stay and the transaction subsequently closed. This decision ignores



the fact that the Court retained the authority to grant Acorn’s request that the



Receiver pursue disgorgement of the more than $9 million in unlawful prepayment



penalties that CIT has received.



ARGUMENT

The Panel’s published opinion dismissing Acorn’s appeal as moot



constitutes an unfounded and dangerous expansion of the finality rule. If permitted



to stand, the opinion will moot appeals even where the Court still has the authority



to grant at least some of the relief that was sought on appeal. It will be used as a



8

Appellate Case: 09-2548 Page: 9 Date Filed: 08/30/2010 Entry ID: 3698643









shield by parties who make misrepresentations to the District Court and will enable



those parties to retain their ill-gotten gains.



The Panel erred by conflating the statutory mootness rule that applies in



bankruptcy pursuant to 11 U.S.C. § 363(m) and the common law finality rule that



applies in non-bankruptcy cases like the instant receivership proceeding. Opinion



at 4 & n.2. Under the Bankruptcy Code, section 363(m) expressly bars appellate



relief in the absence of a stay pending appeal. In contrast, the common law finality



rule has never before been intended to be applied in such an absolute manner.



Instead, at common law, an appeal will not be deemed moot so long as some of the



relief sought on appeal may still be granted by the Court, even though the



underlying transaction has been completed and cannot be undone. See Church of



Scientology of Cal., 506 U.S. at 12; Lang, 496 F.3d at 899.



All of the reported decisions of this Court that were cited and relied upon by



the Panel arose out of bankruptcy proceedings, and therefore reflect the Panel’s



erroneous application of the absolute mandate imposed by section 363(m) in this



case. Opinion at 3 & 4 n.2. Moreover, the facts here are readily distinguishable



from those in the cases cited by the Panel because the appellants in the cited cases



were trying to unwind transactions which had already been completed. See, e.g.,



Fitzgerald, 109 F.3d at 1342-1343. In contrast, in this appeal, Acorn seeks an



order requiring the Receiver to pursue disgorgement of CIT’s $9 million windfall,







9

Appellate Case: 09-2548 Page: 10 Date Filed: 08/30/2010 Entry ID: 3698643









which is relief that the Court can provide without disturbing the underlying



transaction or the subsequent leasing of the Aircraft.



The Panel’s reliance on Fitzgerald is also misplaced due to the absence of a



bona fide third-party purchaser in this case. Opinion at 3 & 4. In Fitzgerald, the



court refused to set aside an arm’s-length sale to an innocent third-party purchaser.



See Fitzgerald, 109 F.3d at 1342-1343. Here, the Aircraft was not sold to an



innocent third-party. Rather, CIT was the owner and lessor of the Aircraft prior to



the foreclosure agreement, and remains the owner and lessor of the Aircraft today.



Therefore, the primary protection established by section 363(m), and invoked by



Fitzgerald—i.e., the protection of the good-faith expectations of third-party



purchasers that all sales are final—is inapplicable here.



The Panel incorrectly stated that Acorn had failed to explain how the Court



could direct the Receiver to pursue recovery of the unlawful pre-payment



penalties. In fact, Acorn articulated the specific relief it sought and explained how



this Court can grant relief in the form of disgorgement or restitution as to the



windfall payments CIT received. Appellant’s Br. at 18-29; Appellant’s Reply at



5-10 & 19. Indeed, it is well established that monetary relief, including



disgorgement and restitution of ill-gotten gains, is a common remedy awarded by



courts where a sale or foreclosure cannot easily be unwound. “The Court need not



set aside the judgment approving the foreclosure sale to affect a disgorgement



of . . . ill-gotten gains.” Lang, 496 F.3d at 899 (ordering funds that were “credit

10

Appellate Case: 09-2548 Page: 11 Date Filed: 08/30/2010 Entry ID: 3698643









bid,” but never paid, to be placed in a constructive trust for the benefit of the estate,



which retains a property interest even following a foreclosure sale of the assets at



issue).



The Panel incorrectly assumed that CIT was entitled to protection as a good



faith purchaser, relying on the District Court’s finding that “[t]he Foreclosure



Agreement was negotiated, proposed and entered into by the Receiver, PAL and



CIT without collusion, in good faith, and after arms-length and lengthy bargaining



between the parties.” Opinion at 5. In fact, the evidence in the record established



that CIT acted in bad faith in order to secure court approval of the Strict



Foreclosure Agreement. As Acorn has pointed out, CIT was aware that the



Receiver had failed to fulfill its statutory obligations for disposing of the Aircraft



through its failure to, inter alia, market the Aircraft and conduct a public sale. In



addition, the Receiver and CIT both inaccurately represented to the District Court



that the pre-payment penalty provisions were “make-whole” provisions. In any



event, CIT decided to close during Acorn’s pending appeal, even though it was not



required to do so under the terms of the Strict Foreclosure Agreement. CIT thus



closed with actual notice and knowledge that this Court could reverse the District



Court. Accordingly, even if it had entered into the Strict Foreclosure Agreement in



good faith—which it clearly did not—CIT waived any such protections and



assumed the risk of disgorgement or restitution when it voluntarily chose to close



over Acorn’s appeal.

11

Appellate Case: 09-2548 Page: 12 Date Filed: 08/30/2010 Entry ID: 3698643









The Panel further erred in holding that it could not order disgorgement or



restitution because “CIT is not a party to this suit.” Opinion at 5. CIT is clearly



subject to the Court’s jurisdiction because CIT collaborated with the Receiver to



obtain the District Court’s approval of their Strict Foreclosure Agreement.



Specifically, CIT appeared and participated in these proceedings before the District



Court, and mischaracterized the pre-payment penalties to the District Court as



“make-whole” provisions, in order to secure District Court approval of more than



$9 million in improper and unlawful payments. Given these circumstances, there



can be no question that the Court can and should exercise its authority over CIT.



In any event, “[a] court can obtain equitable relief [even] from a non-party



against whom no wrong-doing is alleged if it is established that the non-party



possesses illegally obtained profits but has no legitimate claim to them.” SEC v.



Cherif, 933 F.2d 403, 414 n. 11 (7th Cir. 1991), cert. denied, 502 U.S. 1071



(1992)(emphasis added); see also Tcherepnin v. Franz, 485 F.2d 1251 (7th Cir.



1973), cert. denied, 415 U.S. 918 (1974). Therefore, even if CIT’s active



participation in the proceedings before the District Court, and its misleading



representations to the District Court regarding the true nature of the pre-payment



penalty in order to secure its windfall, were not sufficient to make CIT a “party” to



these proceedings, the Court nonetheless has the authority and jurisdiction to



disgorge or require restitution of CIT’s unlawful windfall of more than $9 million.







12

Appellate Case: 09-2548 Page: 13 Date Filed: 08/30/2010 Entry ID: 3698643









Finally, wholly apart from the Court’s jurisdiction over CIT, the Court has



jurisdiction over the Receiver and, as such, has the authority to order the Receiver



to pursue disgorgement of the improper and unlawful payments from CIT.



Gibson v. Vinton, 21 F.2d 168, 170-171 (8th Cir. 1927)(receiver has authority to



sue on behalf of the entities under its control); Fed. Home Loan Mortgage Corp. v.



Tsinos, 854 F. Supp. 113, 115-116 (E.D.N.Y. 1994)(receiver may sue third-parties



when given permission by the appointing court to do so); Scholes v. Stone,



McGuire & Benjamin, 821 F. Supp. 533, 536 (N.D. Ill. 1993)(“the law is clear that



receivers in general have standing to assert state law claims on behalf of entities in



receivership”); Scholes v. African Enter., Inc., 838 F. Supp. 349, 353 (N.D. Ill.



1993)(receiver has authority to bring claims against third-parties who have



misappropriated estate funds). Indeed, this would be fundamental to the Court’s



supervision and oversight of the Receiver. Therefore, the Court has the authority



and the wherewithal to grant the disgorgement relief Acorn sought in this appeal.



In sum, the Panel has improperly expanded the Supreme Court’s and this



Court’s well-established precedent regarding the “finality rule” by holding that



Acorn’s appeal is moot, even though the Court is authorized to order disgorgement



of CIT’s windfall without requiring the unwinding of either the Strict Foreclosure



Agreement or the subsequent leasing of the Aircraft. As it stands, the Panel’s



published decision rewards CIT for the misrepresentations it made to the District



Court—allowing it to retain more than $9 million of unlawful and unenforceable

13

Appellate Case: 09-2548 Page: 14 Date Filed: 08/30/2010 Entry ID: 3698643









pre-payment penalties—to the direct detriment of Acorn as the only other primary



creditor. This opinion establishes the dangerous precedent that it is permissible to



mislead the District Court so long as parties close on their transactions before the



Court of Appeals has the opportunity to take review. For these reasons, this



decision merits review by the Court en banc.



CONCLUSION



Acorn respectfully petitions this Court en banc to rectify the Panel’s



erroneous published opinion which, if left in place, dangerously expands the scope



of the finality rule to moot appeals even where the Court may still grant appellants



at least some of the relief they are seeking.



Dated: August 30, 2010 WINTHROP & WEINSTINE, P.A.



By: s/ Thomas H. Boyd

Daniel C. Beck, #192053

Thomas H. Boyd, # 0200517

Michael A. Rosow, #317998



225 South Sixth Street, Suite 3500

Minneapolis, MN 55402-4629

Telephone: (612) 604-6400

Fax: (612) 604-6800

dbeck@winthrop.com

tboyd@winthrop.com

mrosow@winthrop.com



Attorneys for Appellant Asset Based

Resource Group, LLC, as successor servicer

to Acorn Capital Group, LLC

5430088v6









14



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