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.

126034P.pdf   11/20/2012  Shawn Copeland  v.  Richard Fink
   U.S. Court of Appeals Case No:  12-6034
   U.S. Bankruptcy Court for the Western District of Missouri - Kansas City   
   [PUBLISHED] [Schermer, Author, with Kressel, Chief Judge, and
   Nail, Bankruptcy Judge]
   Bankruptcy Appellate Panel. The bankruptcy court did not err in
   rejecting debtor's initial plan as it would have given special treatment to
   their state and federal tax claims, unfairly discriminating against other
   unsecured non-priority creditors; nor did the court err in approving the
   debtors' amended Chapter 13 plan that did not provide for payment of the
   unsecured non-priority tax claims and tax preparation fees ahead of the
   other non-priority unsecured creditors.