on his property was filed prior to the dismissal of his Chapter 13 proceeding, the tax lien was not valid because liens cannot attach to property until it is shown that the taxes assessed will not be discharged in a bankruptcy proceeding. Harker further argues that since the lien was not effective, no sale could be undertaken by the IRS, and any payment credited from the sale must be considered voluntary and attributed to principal, not interest, as the IRS did. The district court remanded this case to the bankruptcy court with the specific mandate of determining the amount of Harker’s nondischargeable tax liabilities. Arguments about the validity of a lien, therefore, are outside the scope of the remand order and this appeal. Thornton v. Carter, 109 F.2d 316, 319-20 (8th Cir.1940) (<HOLDING>). As stated by the BAP, the bankruptcy court
holding that a trial courts role upon the issuance of a mandate from an appellate court becomes purely ministerial and its function is limited to obeying the appellate courts order or decree holding that a lower court is bound by the decree of the appellate court and can only enter a judgment or decree in strict compliance with the appellate courts mandate holding that the trial judge had the power to incorporate a settlement agreement in a decree following the entry of a decree of divorce holding that a motion to terminate a consent decree was moot because the challenged provisions of the decree had expired holding rule pertaining to time for taking an appeal to supreme court from an order judgment or decree of the lower court is mandatory and jurisdictional