143 F.3d 595w

81 A.F.T.R.2d 98-1769, 98-1 USTC P
50,392, 98 CJ C.A.R. 2152,
15 Colo. Bankr. Ct. Rep. 125

In re James Berry CRADDOCK, d/b/a Craddock Development Company, Debtor,
UNITED STATES of America, INTERNAL REVENUE SERVICE, Claimant-Appellant,
v.
James Berry CRADDOCK, Debtor-Appellee.

No. 95-1437.

United States Court of Appeals,
Tenth Circuit.

May 1, 1998.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION