The Alaska Housing Finance Corporation appeals from the order confirming Chapter 13 plan, filed by the bankruptcy court April 13, 1990. The bankruptcy court split the Alaska Housing Finance Corporation claim, treating $46,000 of it as a secured claim, and the balance as a general unsecured claim. In doing so, the bankruptcy court followed the decision of the court of appeals for this circuit in In re Hougland, 886 F.2d 1182 (9th Cir. 1989). The creditor argues that "Hougland should be reconsidered and overruled, and the decision in this case, following Hougland, should be reversed."

        1 ABR 401 
        A district court cannot reverse the court of appeals. The court of appeals is the higher court, and has the authority to reverse the district court, and to lay down principles which the district court, and the bankruptcy court, must follow. Nor can the district court overrule the court of appeals. While the creditor's candor in acknowledging the force of Hougland is appreciated, the proposition cannot seriously be entertained that an inferior court can reverse or overrule a higher court.

        The decision of the bankruptcy court is AFFIRMED. The oral argument on the appeal, set for March 11, 1991, is unnecessary, and is vacated.

cc:	Bankruptcy Court Clerk
	R. Cushman
	C. Johansen

               February 26, 1991

Andrew J. Kleinfeld, Judge