                   UNITED STATES COURT OF APPEALS
                        For the Fifth Circuit

                     ___________________________

                             No. 01-30524
                           Summary Calendar
                     ___________________________


            In the matter of: WILLIAM PAUL LAWRENCE, II,
                                                               Debtor,

         WILLIAM PAUL LAWRENCE, II; AND LAWRENCE & CO., INC.

                                                        Appellants,

                               versus


           UNITED STATES OF AMERICA; DAVIDSON NIX & JONES,

                                                           Appellees.

         ___________________________________________________

  Appeal from the United States District Court for the Western
           District of Louisiana, Shreveport Division
                           (00-CV-1775)
     ___________________________________________________
                         October 16, 2001

Before DAVIS, BENAVIDES, and STEWART, Circuit Judges.

PER CURIAM:*


     After reviewing the record and the briefs of the parties, we

are satisfied that the district court correctly rejected

appellant’s appeal from the order of the bankruptcy court.      We

therefore affirm the judgment of the district court essentially


     *
      Pursuant to 5th Cir. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5th Cir. R. 47.5.4.
for the reasons stated in the district court’s memorandum ruling

of March 23, 2001,

     AFFIRMED.
