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IN RE HOLLINGSHEAD

No. 02-8045.

286 B.R. 622 (2002)

In re James R. HOLLINGSHEAD, Debtor. Deere Credit Services and Planter's Bank, Plaintiffs-Appellees, v. Tennessee Dept. of Agriculture, Defendant-Appellant.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided and Filed December 20, 2002.

Attorney(s) appearing for the Case

Phyllis A. Childs, Office of The Attorney General, Nashville, TN, for Appellant.

Vincent K. Seiler, Spragins, Barnett, Cobb & Butler, Jackson, TN, William D. Wilson, Jr., Memphis, TN, for Appellees.

Before AUG, HOWARD, and RHODES, Bankruptcy Appellate Panel Judges.

OPINION

RHODES, Chief Judge.

The Tennessee Department of Agriculture ("TDOA") appeals the decision of the bankruptcy court finding that TDOA's statutory lien on the Debtor's 2000 cotton crop does not have priority over the liens of two creditors that are also secured by the Debtor's 2000 cotton crop.

I. ISSUES ON APPEAL

Whether the bankruptcy court erred in finding that TDOA does not have an automatic, superseding statutory lien pursuant...

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