United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 99 - 3624 ___________

In re: MARK K. MCNUTT * * Debtor * * ------------------------------------------ * * CROCKETT & BROWN, PLLC, * * Appeal from the United States Claimant - Appellant, * District Court for the Eastern * District of Arkansas. v. * * [UNPUBLISHED] MARK K. MCNUTT, * * Debtor - Appellee. * ___________

Submitted: April 10, 2000 Filed: September 11, 2000 ___________

Before WOLLMAN, Chief Judge, MURPHY, Circuit Judge, and GOLDBERG,1 Judge. ___________

PER CURIAM.

1 The Honorable Richard W. Goldberg, Judge for the United States Court of International Trade, sitting by designation. Claimant-Appellant Crockett & Brown, PLLC ("Appellant") appeals from the United States District Court for the Eastern District of Arkansas. The district court affirmed the denial, by the United States Bankruptcy Court for the Eastern District of Arkansas, of Appellant's Proof of Claim. After a careful review of the record, we are satisfied that both the bankruptcy court and district court reached the correct result and conclude that an opinion would have no precedential value in this highly fact-specific case. Accordingly, we affirm. See 8th Cir. R. 47B.

A true copy.

ATTEST:

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

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