After remand from the Eighth Circuit Bankruptcy Appellate Panel, Judge Shon Hastings, sitting by designation, considered the following question: Whether the $1,190,000 received by the trustee of the Tri-State Financial bankruptcy estate from the Tri-State Ethanol bankruptcy estate is property of the Tri-State Financial bankruptcy estate, and if so, who is entitled to the funds. The court ruled the funds became property of the Tri-State Financial estate and were not subject to the claim of equitable ownership by a group of investors who had contributed post-petition funding to Tri-State Ethanol through Tri-State Financial. As property of the bankruptcy estate, the funds were subject to another creditor's perfected security interest, which was superior to the trustee's claim to the funds on behalf of unsecured creditors.