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.

961046P.pdf   04/03/1997  Allstate Financial  v.  USA
   U.S. Court of Appeals Case No:  96-1046
   District of Minnesota   
   Appeal of grant of summary judgment to financial company. Held:
   district court properly held that company's security interest had
   priority over federal tax lien.