[FOR PUBLICATION]
UNITED STATES BANKRUPTCY APPELLATE PANEL
OF THE FIRST CIRCUIT
BAP NO. MW 97-021
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In re: MARTIN LAUGHLIN
and SHARON LAUGHLIN
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UNITED STATES OF AMERICA
Appellant
v.
MARTIN LAUGHLIN and SHARON LAUGHLIN
Appellees
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Appeal from the United States Bankruptcy Court
for the District of Massachusetts
[Hon. James F. Queenan, Jr., Bankruptcy Judge]
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Before
VOTOLATO, Chief Judge and HAINES and VAUGHN, Bankruptcy Judges.
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ERRATA SHEET
Please make the following change to the opinion issued on
August 5, 1997:
On the caption page, line 32 - "Marvin" should be "Marvis"