In Re Equipment Fabricators, Inc., Debtor. Fred H. Sonntag v. United States Internal Revenue Service

990 F.2d 1257 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re EQUIPMENT FABRICATORS, INC., Debtor. Fred H. SONNTAG, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 91-16748. United States Court of Appeals, Ninth Circuit. Submitted March 12, 1993. * Decided March 23, 1993. Before WILLIAM A. NORRIS, CYNTHIA HOLCOMB HALL and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Fred H. Sonntag, trustee for Chapter 11 debtor Equipment Fabricators, Inc., appeals the district court's reversal of the bankruptcy court's grant of summary judgment in Sonntag's favor. The district court held that the debtor could not designate how the IRS is to allocate tax monies which Equipment Fabricators paid to the IRS following the company's liquidation, and that the bankruptcy court did not have authority to order a particular allocation in this situation. We have jurisdiction of this timely appeal under 28 U.S.C. § 158 (d), and we affirm. 3 Sonntag…