After careful review of the récord and the briefs of the parties in this case, we find no error and AFFIRM the judgment of the district court (which affirmed the ruling of the bankruptcy court), based upon the thorough and well-reasoned opinions of the bankruptcy court (dated 28 February 2000) and the district court (dated 30 March 2001). We deny the appellee/cross appellant’s motion to dismiss and deny its cross-appeal:

AFFIRMED.