The debtor was formed to be an entity through which funds could be channeled to a South Dakota ethanol plant to operate it while it was in bankruptcy. The debtor was allowed a nearly $1.2 million unsecured claim in the ethanol plant's bankruptcy. The trustee of the debtor and the investors who provided the original funds disputed the ownership of that money. After a trial, the court ruled the money was not property of the debtor's bankruptcy estate and should be distributed to the investors after reimbursing the estate for its legal costs.