Unpublished Dispositionin Re Ellis Lee Rivers, Sr., Doing Business As Ellis Riverstaylor, Individually; and Ange Lee Rivers, Debtors.tennessee Department of Revenue, Appellant, v. Ellis Lee Rivers, Sr., Doing Business As Ellis Riverstailor, Individually And; Ange Lee Rivers; First Tennesseebank; Eleanor Montgomery; Tennessee Valley Center Forminority Economic Development, Incorporated; Internalrevenue Service, Appellees, 888 F.2d 128 (6th Cir. 1989)

The Tennessee Department of Revenue appeals from an order of the district court, which affirmed a bankruptcy court determination that the state had a valid first lien in the amount of $4,129.22.

Having had the benefit of oral argument, and having carefully reviewed the record on appeal and the briefs of the parties, we are unable to say that the order appealed from is based upon a clearly erroneous view of the evidence or is contrary to law. Accordingly, the order of the district court is affirmed upon the reasoning set out in that order of June 2, 1988.