United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 98-2938 ___________

Walter Steven Brown, * * Appellant, * * Diane Kay Brown, * * Appeal from the United States Plaintiff, * District Court for the * Southern District of Iowa. v. * [UNPUBLISHED] * Internal Revenue Service, * * Appellee. * ___________

Submitted: December 16, 1998 Filed: December 22, 1998 ___________

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

PER CURIAM.

Walter Steven Brown appeals from the district court&s1 affirmance of the

1 The Honorable Charles R. Wolle, Chief Judge, United States District Court for the Southern District of Iowa. bankruptcy court&s2 refusal to exercise residual jurisdiction over his and his wife&s dismissed Chapter 12 bankruptcy case. Having carefully reviewed the record and the parties& submissions on appeal, we deny Brown&s request for stay pending appeal and 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.

2 The Honorable Lee M. Jackwig, United States Bankruptcy Judge for the Southern District of Iowa.

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