DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

002812P.pdf   10/10/2001  USA  v.  Jack Jepsen
   U.S. Court of Appeals Case No:  00-2812
   Western District of Arkansas   
   Civil Case - foreclosure. Judgment in favor of United States 
   to foreclose its tax lien on a promissory note and mortgage on 
   property taxpayer first sold, then gave, to his children is affirmed. 
   District court did not clearly err in concluding the property was 
   sold to taxpayer's children; ten-year Illinois statute of limitations 
   applied to government's claim.