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United States Bankruptcy Appellate Panel for the Ninth Circuit

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In Re Welco Industries, Inc., BAP Nos. OR-85-1437-AsEAb, OR-85-1445-AsEAb, Bankruptcy Nos. 384-01077, 683-08102 and 683-08104 (1986)

v., WILLIAM M. RAMSEY, D.D.S.DISCUSSION, Section 1129(a)(9)(C) of the Bankruptcy Code provides that a bankruptcy court shall confirm a plan of reorganization only *882 if the holder of a priority tax claim will receive on account of such claim deferred payments . rate is reassessed bi-annually.

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In Re Victoria Station Inc., BAP Nos. NC-86-1947 EVMo and NC 86-1976 EVMo, Bankruptcy Nos. 386-01420 JR to 386-01431 JR and 386-01538 JR (1986)

The issue presented is whether the service of a motion to assume on the last day permitted for assumption followed by a filing of the motion with the bankruptcy court three days later qualifies as assumption of the lease under § 365(d)(4).

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In Re Rehbein, BAP Nos. MT-85-1111-MEAs, MT-85-1119-MEAs (1986)

I, This is an appeal from the order refusing to set aside a confirmed sale of the Debtor's interest in pre-petition installment land contract to sell certain real estate to the Appellants, which in Montana is called a Contract for Deed. The court reasoned that a Contract for Deed paralleled a note.

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In Re Pacific Exp., Inc., BAP Nos. EC 86-1024 MoVE, EC 86-1215 MoVE, Bankruptcy Nos. 2-84-00394-D-11, 2-84-00395-D-11 (1986)

, MOOREMAN, Bankruptcy Judge:, By this appeal, appellants Pioneer Commercial Funding Corporation and 66 loan participants challenge the bankruptcy court's subordination of their claims.

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In Re Wavelength, Inc., BAP Nos. CC-86-1071-VAbM, CC-85-1052-VAbM, Bankruptcy No. LA84-15804-BR (1986)

, for appellants. N.D.Ga.1981), We consider that the foregoing section was brought into play on the Court's order that the bankruptcy filing by Jaffe and Edwards would be treated as an involuntary petition subject to dismissal and a hearing on the request for damages by Wavelength and Kronfeld.

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In Re McAuley, BAP Nos. CC-86-1001-VabMe, CC-86-1002-VabMe, Bankruptcy No. LA-84-11676-WL, Adv. No. M5-06053-WL (1986)

, United States Bankruptcy Appellate Panels of the Ninth Circuit. OCTL contends that the order setting aside the original judgment was an abuse of discretion because it had the effect of allowing McAuley to take an untimely appeal., Certain timely motions will toll the time for appeal.

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In Re Bloom, BAP Nos. CC 86-1352 MoMeV, CC 86-1392 MoMeV, Bankruptcy No. LA 85-12463-CA (1986)

DISCUSSION, Pension and Profit Sharing Plans, The provision in question herein, CCP Section 704.115, provides, in part, as follows:, Private retirement plans;, Therefore, the bankruptcy court properly concluded that the funds in the account in question are subject to a personal earnings exemption.

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In Re Kelly, BAP Nos. AZ 86-1080 EMeAS, AZ 86-1117 EMeAS, Bankruptcy No. 85-00786-TUC (1986)

The bankruptcy judge issued an order to show cause sua sponte reciting that the court had reviewed the debtors' schedules and determined that the debts of the debtors were primarily consumer debts and directing the debtor to show cause why the case should not be dismissed.

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In Re Nash, BAP Nos. A2-85-1046-MAbV, AZ-85-1047-MAbV, Bankruptcy No. B-83-2590-PHX-GBN, Adv. No. H (1986)

Loan, 139 Ariz. 209, 677 P.2d 1317, 1320 (1983)., The facts were clear that Palo Verde paid $16, 344 for the $18, 500 note and did not inquire concerning the $18, 500 debt between Nash and Ware Properties, although Schulman (its principal) knew Mr. and Mrs. Nash were Ware's only officers.

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In Re Jorgensen, BAP No. WW 85-1549-AsEAb, Bankruptcy No. 84-01572T (1986)

, The debtors, who are farmers, appeal from an order confirming a creditors' Chapter 11 liquidation plan over the debtors' objection. To date, neither has occurred. The debtors' plan was not withdrawn from consideration but was denied confirmation for lack of good faith and lack of votes.

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In Re Johnson, BAP No. WW 85-1098 EAbM, Bankruptcy Nos. 83-1406T, 83-1407T, Adv. No. A 83-0457 (1986)

, ELLIOTT, Bankruptcy Judge:, The bankruptcy trustee appeals from a decision that awards a portion of certain rents and profits to a trust deed holder according to the entry date of an order granting relief from stay to foreclose. Pollack v. Sampsell, 174 F.2d at 419-420.

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In Re Metz, BAP No. SC-85-1235-AbEAs, Bankruptcy No. SD 85-02003-M13 (1986)

OPINION, ABRAHAMS, Bankruptcy Judge:, Downey Savings Loan Association (Downey) appeals from the bankruptcy court's confirmation of a Chapter 13 debtor's composition plan. The court reasoned that there were adequate grounds for the debtor to file a second Chapter 13 case and to propose a new plan.

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In Re Kenitra, Inc., BAP No. OR-85-1400-AbAsE, Bankruptcy No. 382-02649 (1986)

, We AFFIRM the ruling of the Bankruptcy Court, which disallowed appellant's claim against the bankruptcy estate as untimely filed. Because appellant gives no reason for failing to call this matter to the attention of the Bankruptcy Judge, we choose not to consider this purported amendment.

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In Re Cardinal Enterprises, BAP No. OR 86-1273 EAsMe, Bankruptcy No. 384-01559, Adv. No. 84-0536 (1986)

, ELLIOTT, Bankruptcy Judge:, Debtor, Cardinal Enterprises, appeals the decision of the bankruptcy court that denied its motion to set aside a foreclosure sale as a fraudulent transfer under § 548(a). At some point in the proceedings, Western Heritage acquired United's interest in Metro.

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In Re James P. Doyle, BAP No. NC-86-1277 EVMo, Bankruptcy No. 5-85-02576-A (1986)

The court is not bound by the label attached by the parties or by a state court. Thus, there is no authority from the California Courts that suggests we should consider the stipulated judgment in the present case as a support obligation or alimony arising under the Family Law Act.

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In Re Enserv Co., Inc., BAP No. NC-86-1031-MeAsV, Bankruptcy No. 4-85-03893H, Adv. No. 485-0097AW (1986)

A levy on a bank account to satisfy a judgment is a transfer that can be a preference., If Manpower believed that the trial court's order granting the Bank of America rights to the first $1, 000, 000 of liquidated assets was unfair to the unsecured creditors, it should have appealed that order.

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In Re Bacigalupi, Inc., BAP No. NC-85-1136-VEAs, Bankruptcy Nos. 1-82-01499, 1-82-01497 (1986)

Parkway argues that the arrangement approved by the bankruptcy court operates as a subterfuge of 11 U.S.C. § 553, concerning setoff, because less than one-half of any funds the debtors may recover in the state court action will be made available to the debtors' estates. 2 Collier on Bankruptcy

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In Re Caravansary, Inc., BAP No. NC 86-1200 EAsV, Bankruptcy No. 3-85-02386 LK (1986)

v., CARAVANSARY, INC., Appellee.CONCLUSION, If the bankruptcy judge finds, unimpeded by the statute of frauds, that the parties did not reach an agreement as to repairs, improvements and renovations, then the debtor may assume the lease without curing the default under Paragraph 24 of the lease.

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In Re California Canners and Growers, BAP No. NC 85-1542-AsEMe, Bankruptcy No. 3-83-01255-JR, Adv. No. 3-85-0054-JR (1986)

, ASHLAND, Bankruptcy Judge:, Military Distributors of Virginia, Inc. appeals an order granting summary judgment to California Canners and Growers on its claim against Military Distributors for post-petition delivery of goods. 99, 103, 2 L. Ed. 2d 80 (1957). Ashland Petroleum Co. 782 F.2d at 157.

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In Re Anderson, BAP No. HI-85-1461-MeAE, Bankruptcy No. 83-00089 (1986)

734 F.2d at 435., The Ninth Circuit determined in American Mariner that one method of providing protection for this aspect of the creditor's bargain is monthly interest payments calculated at the current market rate on the liquidation value of the collateral. See 3 Collier on Bankruptcy,

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