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

725 F.2d 477 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 Jan. 30, 1984. Gayle P. Miller, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant. Diane M. Spencer, Deputy Atty. Gen., Los…