In Re Town & Country Home Nursing Services, Inc.

963 F.2d 1146 26 Collier Bankr.Cas.2d 1446 , 37 Soc.Sec.Rep.Ser. 274, Medicare & Medicaid Guide P 40,351 In re TOWN & COUNTRY HOME NURSING SERVICES, INC., Debtor. Louis M. SULLIVAN, Secretary of Health and Human Services, Appellant, v. TOWN & COUNTRY HOME NURSING SERVICES, INC., Appellee. No. 90-55621. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 5, 1991. Filed Dec. 24, 1991. As Amended May 5, 1992. Mark B. Stern, United States Dept. of Justice, Washington, D.C., for appellant. Carl Grumer, Cooper, Epstein & Hurewitz, Beverly Hills, Cal., for appellee. Appeal from the Ninth Circuit Bankruptcy Appellate Panel. Before: GOODWIN, PREGERSON and ALARCON, Circuit Judges. GOODWIN, Circuit Judge: 1 The Secretary of Health and Human Services appeals the judgment of the Bankruptcy Appellate Panel reversing the bankruptcy court's decision in an adversary proceeding brought by debtor Town & Country Home Nursing Services, Inc. ("T & C"). Because we agree with the BAP that the government waived sovereign immunity under 11 U.S.C. § 106 (a) by offsetting against T & C's assets after T & C had filed a Chapter 11 petition, we affirm.…