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

026002P.pdf   07/02/2002  James R. Ramette  v.  United States
   U.S. Court of Appeals Case No:  02-6002
                          and No:  02-6003
   District of Minnesota   
   Bankruptcy Appellate Panel - Marshaling Doctrine. Trustee sought to 
   require State and Federal taxing authorities with tax liens to recover their 
   claims from sale of homestead before receiving any distribution from the 
   bankruptcy estate. The bankruptcy court agreed. Application of federal 
   doctrine of marshaling to government taxing authorities is not pro se 
   prohibited; bankruptcy court did not abuse its discretion in concluding 
   it was equitable to apply marshaling doctrine here.