United States Court of Appeals FOR THE EIGHTH CIRCUIT

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No. 96-4184 ___________

In re: Jones Truck Lines, Inc., * * Debtor-In-Possession, * * ----------------------- * * Jones Truck Lines, Inc., * * Appeal from the United States Plaintiff - Appellant, * District Court for the * Western District of Arkansas. v. * * [UNPUBLISHED] Target Stores, A Division of Dayton * Hudson Corporation, * * Defendant - Appellee. *

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Submitted: December 5, 1997 Filed: December 19, 1997 ___________

Before WOLLMAN, HANSEN, and MURPHY, Circuit Judges. ___________

PER CURIAM. Jones Truck Lines, Inc., the debtor, appeals the district court&s1 affirmance of the bankruptcy court&s2 decision allowing Target Stores to set off its debt to Jones. After reviewing the parties& submissions, we conclude the bankruptcy court&s analysis was correct. Accordingly, we affirm the judgment of the district court. See 8th Cir. R. 47B.

A true copy.

Attest:

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

1 The Honorable H. Franklin Waters, United States District Judge for the Western District of Arkansas. 2 The Honorable James G. Mixon, Chief Judge, United States Bankruptcy Court for the Western District of Arkansas.

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