IN RE VAN DER HEIDE, (B.A.P. 8th Cir. 1999)

Pursuant to the judgment of the United States Court of Appeals, the Bankruptcy Appellate Panel's opinion and judgment of April 15, 1998 are hereby vacated. It is further ordered and adjudged that the judgment of the Bankruptcy Court is reversed and this case is remanded to the Bankruptcy Court for proceedings consistent with the opinion of the Court of Appeals.