Rehearing and Suggestion for Rehearing En Banc Denied September 17, 1993.
BAILEY BROWN, Senior Circuit Judge.
Appellant Indiana Lumbermens Mutual Insurance Company ("Lumbermens") appeals the judgment of the district court affirming the decision of the bankruptcy court. Lumbermens contends that the bankruptcy court and district court erred in concluding that the Internal Revenue Service ("IRS") had a lien and that this lien gave it priority to the proceeds...
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