AFFIRMANCE OF BANKRUPTCY ORDER AND JUDGMENT

The court has before it the appeals, under 28 U.S.C. § 1334(a) and Bankruptcy Rule 8001(a), of Mapco Gas Products, Inc., Mid-America Pipeline Company and Burke Energy Corporation from a final Order and Judgment entered on Bankruptcy No. 85-340-C, Adversary Nos. 85-0203 and 85-0048, on July 9, 1986, by the United States Bankruptcy Court for the Southern District of Iowa, Judge Richard Stageman presiding, 66 B.R. 801. The appeals have been fully briefed and orally argued.

Judge Stageman’s Memorandum of Decision filed with the Order and Judgment sets forth thorough and well prepared findings of fact and conclusions of law.

“Findings of fact shall not be set aside unless clearly erroneous, and due regard shall be given to the opportunity of the bankruptcy court to judge the credibility of the witnesses.” Bankruptcy Rule 8013.

The issues are difficult, especially the “warehouseman” issue. However, Judge Stageman’s findings of fact are not clearly erroneous, and I am satisfied that he correctly applied the law to the facts as he found them.

The Order and Judgment appealed from is affirmed.