In the Matter of Walsh Construction, Inc., Bankrupt. United States of America v. Alaska National Bank of the North and Paul Burlingame, Trustee, in the Matter of Cecilia Ruth Walsh, Gerald Patrick Walsh, D/B/A Beaver Builders, Bankrupts. United States of America v. Alaska National Bank of the North and Paul Burlingame, Trustee

669 F.2d 1325 In the Matter of WALSH CONSTRUCTION, INC., Bankrupt. UNITED STATES of America, Plaintiff-Appellant, v. ALASKA NATIONAL BANK OF the NORTH and Paul Burlingame, Trustee, Defendants-Appellees, In the Matter of Cecilia Ruth WALSH, Gerald Patrick Walsh, d/b/a Beaver Builders, Bankrupts. UNITED STATES of America, Plaintiff-Appellant, v. ALASKA NATIONAL BANK OF the NORTH and Paul Burlingame, Trustee, Defendants-Appellees. Nos. 80-3131, 80-3132. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 20, 1981. Decided Feb. 25, 1982. Ernest J. Brown, Washington, D. C., argued, for plaintiff-appellant; Milton L. Moss, Asst. U. S. Atty., Anchorage, Alaska, Michael L. Paup, Wynette J. Hewett, Washington, D. C., on brief. Spencer C. Sneed, Hartig, Rhodes, Norman & Mahoney, Anchorage, Alaska, for defendants-appellees. Appeal from the United States District Court for the District of Alaska. Before SKOPIL, FLETCHER and FARRIS, Circuit Judges. SKOPIL, Circuit Judge: 1 The United States, on behalf of the Internal Revenue Service, appeals the order of the district court affirming the bankruptcy court's confirmation of a settlement agreement between the trustee in…