In Re Albert Priest, Jr., Debtor, Albert Priest, Jr. v. Progressive Savings & Loan Association, a Corporation Trusten E. Apperson and Janet J. Apperson, Husband and Wife West Whittier Paint Co. Western Medical Commercial Exchange, Inc., a Corporation, State of California, State Board of Equalization Guadalupe Priest, Wife of Herein Curtis B. Danning, Interim Trustee, Internal Revenue Service, United States of America, State of California, Employment Development Department, Professional Escrow Services, a California Corporation v. Esther B. Mendelsohn, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff and Anita Muchnikoff Dba Bob's Luncheonette and Does 1 Through 10, Inclusive, State of California, Employment Development Department, Internal Revenue Service

712 F.2d 1326 83-2 USTC P 9530 In re Albert PRIEST, Jr., Debtor, Albert PRIEST, Jr., Plaintiff, v. PROGRESSIVE SAVINGS & LOAN ASSOCIATION, a corporation; Trusten E. Apperson and Janet J. Apperson, husband and wife; West Whittier Paint Co.; Western Medical Commercial Exchange, Inc., a corporation, State of California, State Board of Equalization; Guadalupe Priest, wife of plaintiff herein; Curtis B. Danning, interim trustee, Defendants. Internal Revenue Service, United States of America, Defendant-Appellant, State of California, Employment Development Department, Defendant-Appellee. PROFESSIONAL ESCROW SERVICES, a California corporation, Plaintiff, v. Esther B. MENDELSOHN, Robert Muchinikoff, Anita R. Muchnikoff, Robert Muchnikoff and Anita Muchnikoff dba Bob's Luncheonette and Does 1 through 10, inclusive, Defendants. State of California, Employment Development Department, Defendant-Appellee, Internal Revenue Service, Defendant-Appellant. Nos. 82-5321, 82-5392. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 9, 1983. Decided Aug. 10, 1983. Gayle P. Miller, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant. Diane M. Spencer, Deputy…