United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ 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 v. * * [UNPUBLISHED] Target Stores, A Division of Dayton * Hudson Corporation, * * Defendant - Appellee. * ___________ 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.

The Honorable H. Franklin Waters, United States District Judge for the Western District of Arkansas.

The Honorable James G. Mixon, Chief Judge, United States Bankruptcy Court for the Western District of Arkansas.

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