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.

026061P.pdf   06/20/2003  Dale Roper  v.  Dick Barclay
   U.S. Court of Appeals Case No:  02-6061
   Eastern District of Arkansas   
   Bankruptcy Appellate Panel - exemption. Bankruptcy court's 
   order determining debtor's tax liability to the Arkansas 
   Department of Finance and Administration was properly 
   determined to be exempt because debtor did not willfully 
   attempt to evade the tax debt.