UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

B. WILLIS, C.P.A., INC.,

Plaintiff - Appellant,

v.

BURLINGTON NORTHERN RAILROAD COMPANY, a foreign corporation; PUBLIC SERVICE COMPANY OF OKLAHOMA, an Oklahoma corporation,

Defendant - Appellee.

No. 97-5107

N.D. Okla.

(	D. Ct. No. 96-CV-59-E)

ORDER AND JUDGMENT*

Before TACHA, and BALDOCK, Circuit Judges, and GREENE, District Judge.1

We abstain from deciding the merits of this appeal until all the pending proceedings in state court are complete.

ENTERED FOR THE COURT,

Deanell Reece Tacha

Circuit Judge