United States Bankruptcy Appellate Panel for the Eighth Circuit October 19, 2006, 06-6024MN (Cargill, Inc. v. Man Financial, Inc. (In Re Refco, Inc.))

FEDERMAN, Bankruptcy Judge.

This is an appeal of Man Financial, Inc. (“Man”) from the final order of the United States Bankruptcy Court for the District of Minnesota entered on March 15, 2006, remanding this removed action to the District Court of the State of Minnesota for Hennepin County (the “State Court”).