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IN RE MacNEIL

BAP No. OR-88-1877-MeJMo, Bankruptcy No. 386-02740-S7.

102 B.R. 766 (1989)

In re Donald MacNEIL and Sharlee MacNeil, Debtors. AMERICAN STATE BANK and CIT Financial Services, Inc., Appellants, v. Thomas G. MARKS, Appellee.

United States Bankruptcy Appellate Panel for the Ninth Circuit.

Decided August 11, 1989.

Attorney(s) appearing for the Case

John M. Bernam, Beaverton, Or., for appellants.

James C. Waggoner, Portland, Or., for appellee.

Before MEYERS, JONES and MOOREMAN, Bankruptcy Judges.

PER CURIAM:

I

We are asked to review a decision which gave a superpriority claim arising during the course of a liquidation priority over competing claims which emanated from Section 507(b). We AFFIRM.

II

FACTS

Donald E. and Sharlee L. MacNeil ("MacNeils") were in the business of selling and servicing recreational vehicles. They financed their inventory through American State Bank ("ASB") and CIT Financial Services ("CIT"), giving...

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