In Re Kimura

969 F.2d 806 70 A.F.T.R.2d 92 -5414, 92-2 USTC P 50,397 , Bankr. L. Rep. P 74,773 In re Roger George KIMURA and Donna Louise Kimura, Debtors. UNITED STATES of America, Appellant, v. Kenneth BATTLEY, Trustee; Alaska Hotel & Restaurant Employee Trust Funds; Alaska Distributors; K & L Distributors, Inc.; Municipality of Anchorage, Appellees. No. 91-35010. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 21, 1991. Decided July 10, 1992. Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant. Roy Longacre, Longacre & Associates, Anchorage, Alaska, for appellee, K & L Distributors. Peter W. Giannini, Giannini & Associates, Anchorage, Alaska, for appellee, Alaska Distributors. Scott Brandt-Erichsen, Asst. Mun. Atty., Anchorage, Alaska, for appellee, Anchorage. Gary Sleeper, Jermain, Dunnagan & Owens, Anchorage, Alaska, for appellee, Alaska Hotel-Trust. Teresa Williams, Asst. Atty. Gen., Anchorage, Alaska, for amicus, State of Alaska. Appeal from the Ninth Circuit Bankruptcy Appellate Panel. Before: TANG, REINHARDT, and RYMER, Circuit Judges. TANG, Circuit Judge: 1 This appeal requires us to reconcile the operation…