In Re Farmers Markets, Inc., Debtors. State of California, State Board of Equalization, and Employment Development Department v. Farmers Markets, Inc., in Re Dick and Carleen Brink, Debtors. State of California, State Board of Equalization, and Employment Development Department v. Sy v. Brown

792 F.2d 1400 15 Collier Bankr.Cas.2d 93 , 14 Bankr.Ct.Dec. 1185 , Bankr. L. Rep. P 71,209 In re FARMERS MARKETS, INC., et al., Debtors. STATE OF CALIFORNIA, State Board of Equalization, and Employment Development Department, Appellants, v. FARMERS MARKETS, INC., et al., Appellees. In re Dick and Carleen BRINK, Debtors. STATE OF CALIFORNIA, State Board of Equalization, and Employment Development Department, Appellants, v. Sy V. BROWN, Appellee. Nos. 85-1921, 85-1922. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 13, 1986. Decided June 26, 1986. Derry L. Knight, Deputy Atty. Gen., Sacramento, Cal., for appellants. Mary E. Olden, Cooper & Shaffer, Stephen A. Koonce, Russell, Jarvis, Eastabrook & Dashiell, Sacramento, Cal., for appellees. Appeal from the United States District Court for the Eastern District of California. Before GOODWIN, HUG and REINHARDT, Circuit Judges. GOODWIN, Circuit Judge. 1 The California State Board of Equalization ("the State") appeals the district court's affirmance of two bankruptcy court orders which barred the State from asserting California Business and Professions Code Sec. 24049 (Deering 1976) against several liquor…