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.

023139P.pdf   08/25/2003  Lori Holloway  v.  IRS
   U.S. Court of Appeals Case No:  02-3139
   Eastern District of Arkansas   
   Civil case - bankruptcy. Bankruptcy court did not err in determining 
   priorities of competing liens and claims for the proceeds of the sale of 
   the debtor's real estate.