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.

026024P.pdf   12/05/2002  Dennis Harker  v.  United States
   U.S. Court of Appeals Case No:  02-6024
   Southern District of Iowa   
   Bankruptcy Appellate Panel. Bankruptcy court properly exercised its 
   authority on remand from the district court and did not err in calculating 
   debtor's federal tax liability.