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MATTER OF STANFORD

No. 87-1249 Summary Calendar.

826 F.2d 353 (1987)

In the Matter of Rama Carson STANFORD and Gene Ramon Stanford, Debtors. Rama Carson STANFORD and Gene Ramon Stanford, Plaintiffs-Appellants, v. Pat BUTLER, Tax Assessor/Collector, Olney Independent School District, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

September 2, 1987.

Attorney(s) appearing for the Case

James Q. Smith, Wichita Falls, Tex., for plaintiffs-appellants.

Perdue, Brandon & Fielder, Harold Lerew, James E. Porter, Wichita Falls, Tex., for defendants-appellees.

Before GEE, GARWOOD and JONES, Circuit Judges.

GARWOOD, Circuit Judge:

Appellants Rama and Gene Stanford appeal the holding of the bankruptcy court, affirmed by the district court, that tax liens by various Texas local governmental entities against realty the debtors own, based on ad valorem taxes, are secured claims for purposes of the Bankruptcy Code. We affirm.

I.

On September 8, 1982, Rama Stanford and Gene Stanford, Rama's son, ("debtors") filed a petition for Chapter 11 relief; their bankruptcy...

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