___________ No. 95-3118 ___________ Richard Alan Kallevig, * * Appellant, * * Appeal from the United States v. * District Court for the * District of Minnesota.

United States of America, * Internal Revenue Service, * [UNPUBLISHED] * Appellee. * ___________ Submitted: May 7, 1996 Filed: May 10, 1996 ___________ Before BEAM, LOKEN, and MORRIS SHEPPARD ARNOLD, Circuit Judges. ___________ PER CURIAM.

Richard Kallevig appeals from the district court's1 affirmance of the bankruptcy court's2 allowance of a claim the Internal Revenue Service filed against his bankruptcy estate. Having carefully reviewed the record and the parties' briefs, we conclude the judgment of the district court was correct. Accordingly, we affirm. See 8th Cir. R. 47B.

The HONORABLE JAMES M. ROSENBAUM, United States District Judge for the District of Minnesota.

The HONORABLE ROBERT J. KRESSEL, United States Bankruptcy Judge for the District of Minnesota.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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