In Re Doris D. Coby, Debtor.united States of America, Claimant-appellant, v. Doris D. Coby, Debtor-appellee, 68 F.3d 480 (9th Cir. 1995)

ORDER

Based on this court's resolution of In re Taffi, Nos. 94-55011 and 94-55019, slip op. (9th Cir. Sept. __, 1995), this case is reversed and remanded to the district court to recalculate the amount of the secured claim without subtracting hypothetical costs of sale.

KOZINSKI, Circuit Judge, dissenting:

For the reasons expressed in my dissent to In re Taffi, Nos. 94-55011, 94-55019, slip. op. _____ (9th Cir. _____, 1995), this case is controlled by our earlier opinion in In re Mitchell, 954 F.2d 557 (9th Cir. 1992). Under Mitchell, the judgment below must be affirmed.