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.

012155P.pdf   05/29/2002  Bird Watchers, LLC  v.  Johnson County, NE
   U.S. Court of Appeals Case No:  01-2155
   District of Nebraska   
Civil case - Bankruptcy. Johnson County's tax lien on debtor's personal property was a first lien which survived debtor's sale of the property to Bird Watchers.