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.

996054P.pdf   03/21/2000  Robert C. O'Connell  v.  MN. Dept. of Revenue
   U.S. Court of Appeals Case No:  99-6054
   District of Minnesota   
   Bankruptcy Appellate Panel. Minnesota Department of Revenue claim for 
   income tax liability on debtor's delinquent tax returns filed six days 
   before debtor filed his bankruptcy petition was not entitled to priority 
   11 U.S.C. Sec. 507(a)(8)(A)(ii).